QS 19-9 Computing manufacturing margin LO P2 D'Souza Company sold 9,500 units of its product at a price of $81.00 per unit. Total variable cost is $50.20 per unit, consisting of $40.10 in variable production cost and $10.10 in variable selling and administrative cost. Compute the manufacturing (production) margin for the company under variable costing. D'SOUZA COMPANY Manufacturing Margin Units Sper unit Total