Question Completion Status: QUESTION 9 The accounting records for DeSales Manufacturing Inc. included the cost information as follows which relates to its first year of operations: Direct materials Direct labor Fixed manufacturing overhead $ 60,000 $ 80,000 $ 100,000 10 points Variable manufacturing overhead $ 20,000 Assume the company produced 10,000 units of inventory and sold 6,000 of these units during the year for $192,000. Under variable costing, what is the contribution margin for the year? (Ignore selling and administrative expenses.) For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac) BIUS Paragraph Arial V 10pt xXe - +] Ex ALY I * 13 BBY Cost per unit under variable costing 60,000+80,000+20,000 160,000 Units produced 10,000 Variable cost per units 160,000/10,000 -16