Ramort Company reports the following cost data for its single product. The company regularly sells 24,000 units of its product at a price of $68.00 per unit. $ 10.80 per unit $ 12.80 per unit Direct materials Direct labor Overhead costs for the year Variable overhead Fixed overhead per year Selling and administrative costs for the year Variable Fixed Normal production level (in units) $ 3.80 per unit $ 78,400 $ 2.80 per unit $ 66,000 24,000 units Compute contribution margin under variable costing. RAMORT COMPANY Contribution margin