Swan Textiles Inc. produces and sells a decorative pillow for $104.00 per unit. In the first month of operation, 2400 units were produced and 1750 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes: Variable manufacturing costs Variable marketing costs Fixed manufacturing costs Administrative expenses, all fixed Ending inventories: Direct materials WIP Finished goods $22.00 per unit $9.00 per unit $13 per unit $22.00 per unit -0- -0- 650 units What is the contribution margin using variable costing? $143,500 $ 166,250 $129,200 $127,750