The following information is available for Company P: Selling Price $530/unit Direct Material $120/unitVariable Selling & Admin $20/unit Units Produced600 Direct Labor $60/unit Fixed Overhead $24,000 Units Sold 540 Variable Overhead$100/unitFixed Selling & Admin. $13,200 What is Company Pls Contribution Margin using Variable Costing? O A. $124,200 B. $189,000 C. $166,200 D. $210,000 During 2021, Company M produced 800 units and sold 750 units at $200 each. Company M also incurred the following costs: Direct Materials $10/unit Variable Selling and Administrative $6/unit Direct Labor $24/unit Fixed Overhead $33,000 Variable Overhead $14/unit Pixed Selling and Administrative $15,000 What is the unit product cost using Absorption Costing? O A $54 B. 592 C. $48 D. 589.25