QUESTION 8 Swan Textiles Inc. produces and sells a decorative pillow for $104.00 per unit. In the first month of operation, 2100 units were produced and 1900 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes: $22.00 per Variable manufacturing costs Variable marketing costs Fixed manufacturing costs Administrative expenses, all fixed Ending inventories: Direct materials WIP Finished goods unit $8.00 per unit $14 per unit $22.00 per unit -0- -0- 200 units What is the contribution margin using variable costing? $151,400 $155,800 $140,600 $182,400