The following information should be used for Questions 18 & 19 The financial information presented below relates to the month of September: Sales revenue 560,000 Direct materials 170,400 Direct labour 111,200 Manufacturing overhead (75% variable, 25% fixed) 138,400 Selling costs (80% variable, 20% fixed) 120,800 Sales volume is predicted to increase by 20% in October. 18.What is total contribution in September? a) 278,400 b) 77,960 c) 389,600 d) 140,000 19.What will be the fixed cost in October? a) 259,200 b) 77,960 c) 93,552 d) 58,760