32. contribution margin is:

A) sales less variable production expense

B) sales less cost of goods sold

C) sales less all variable and fixed expenses

D) sales less variable production, variable selling, and variable administrative expenses

E) none of the above

44. Which of the following costs at a manufacturing company would be treated as a product cost under the variable costing method?

A) direct material cost

B) property taxes on the factory building

C) sales manager's salary

D) all of the above