Questions 5 and 6 refer to the following data. Beau Company presents the following aggregate information: Total sales $600,000 Variable Cost of Sales 280,000 Fixed Costs included in Cost of Sales 50,000 Variable Selling and Administrative Costs 30,000 Fixed Selling and Administrative Costs 26,000 5. Under Absorption costing, Gross Profit (Gross Margin) would be: a. $320,000 b. 290,000 270,000 d. 246,000 e. None of the above. The answer is C. Answer 6. Under Variable Costing, Contribution Margin would be: a. $320,000 b. 290,000 C. 270,000 d. 246,000 e. None of the above. The answer is