You have the following information for Pyro Inc. during their first year of operations: Direct materials cost per unit $9.00 Direct labour cost per unit $4.00 Variable manufacturing overhead cost per unit $2.00 Sales commission per unit $1.50 Total fixed manufacturing overhead expenses $120,000 Total fixed marketing and administrative $60,000 expenses Units Produced Units Sold Selling Price per Unit Contribution Margin using Variable Costing is: 30,000 25,000 $25.00 1) $121,500 2) $150,000 3) $252,000 4) $212,500