Ramort Company reports the following for its single product. Ramort produced and sold 20,400 units this year. Direct materials Direct labor Variable overhead Fixed overhead Variable selling and administrative expenses Fixed selling and administrative expenses Sales price $ 12 per unit $ 14 per unit $ 5 per unit $ 40,800 per year $ 4 per unit $ 65,600 per year $ 66 per unit Compute contribution margin for the company under variable costing. RAMORT COMPANY Contribution Margin (Variable Costing) Variable expenses