The following information is available for the Duncan Co., which produces two types of high-end coffee makers. Type 1 Type 2 Total Sales volume (units) 300 400 700 Revenue $70,000 $78,000 $148,000 Variable Costs: Direct materials $6,000 $8,000 $14,000 Direct labor $15,000 $20,000 $35,000 Contribution Margin $49,000 $50,000 $99,000 Fixed Costs: Manufacturing $30,000 Administrative $20,000 Profit Before Tax $49,000