testing inc. had the following amounts for the year:

direct materials $8 per unit

direct labor $15 per unit

variable overhead $5 per unit

fixed overhead $90,000

variable selling expenses $3 per unit

fixed selling and admin expenses $150,000

75,000 units produxed

65,000 units sold af $45 each

calculate the VARIABLE product cost per unit and prepare a contribution margin income statement under variable costing in order to complete the reat of the information

a) variable product cost per unit =

b) total sales in dollars =

c) contribution margin =

d) net income =

correction***

60,000 units sold at $40 each