13. What would the contribution margin (CM) on a Variable Costing Income Statement be? Calculate the unit cost under variable costing and absorption costing. What would the gross margin (GM) on an Absorption Costing Income Statement be?

Units: beginning inventory	0	Product or Period	Variable or Fixed
Units: Produced	8,900
Units: Sold ($100 each)	8,500
Units: Ending inventory	400
Variable costs per unit:
DM	$26	Prod	Var
DL	$25	Prod	Var
Variable manu OH	$4	Prod	Var
Variable selling/admin	$4	Period	Var
Fixed costs:
Fixed manu OH	$249,200	Prod	Fixed
Fixed selling/admin	$17,000	Period	Fixed