The accounting records for Grant Manufacturing Company Included the following cost information relating to its first year of operations: Direct materials Direct labor Fixed manufacturing overhead Variable manufacturing overhead $27,000 $46,000 $44,000 $16,000 Assume the company produced 10,000 units of inventory and sold 6,600 of these units during the year for $109,560. Under variable costing, what is the contribution margin for the year? (gnore selling and administrative expenses.) Mumple Choice None of these $21790