Number of units sold Selling price per unit 5,400 $590 Unit cost of goods sold Variable selling expense per unit Total fixed selling expense Variable administrative expense per unit Total fixed administrative expense $ 406 $ 58 $124,900 $ 28 $206,800 Cost of goods sold is a variable cost in this company. Contribution Margin is: $680,400 $842,400 $529,200 $993,600