QS 19-9 Computing manufacturing margin LO P2 D'Souza Company sold 13,500 units of its product at a price of $73.00 per unit. Total variable cost is $48.60 per unit, consisting of $39.30 in variable production cost and $9.30 in variable selling and administrative cost. Compute the manufacturing (production) margin for the company under variable costing. D'SOUZA COMPANY Manufacturing Margin Units per unit Total