The accounting records for Filmore Manufacturing Company disclosed the following: The company produced 10,000 units of inventory, sold 6,000 of these units in 2020 for $96,000, and there was no beginning inventory. The cost information for 2020 was as follows: $30,000 Direct labor $40,000 Fixed manufacturing overhead $50,000 Variable manufacturing overhead $10,000 Under variable costing, the contribution margin for the year would be 0 $20,000 0 $45,000 0 $43,000 0 $50,000