Sales per Unit $170 Direct materials per unit $20 Direct labor per unit $23 Variable manufacturing overhead per unit $39 Total Fixed manufacturing overhead costs $60,000 Variable Selling and Administrative costs per unit $7 Total Fixed selling and Administrative costs $34,000 Units produced 1,000 units Units sold 1,000 units What is gross profit? Sales per Unit $190 Direct materials per unit $16 Direct labor per unit $26 Variable manufacturing overhead per unit $33 Total Fixed manufacturing overhead costs $50,000 Variable Selling and Administrative costs per unit $7 Total Fixed selling and Administrative costs $31,000 Units produced 1,000 units Units sold 1,000 units What is contribution margin? Sales per Unit $150 Direct materials per unit $14 Direct labor per unit $25 Variable manufacturing overhead per unit $34 Total Fixed manufacturing overhead costs $80,000 Variable Selling and Administrative costs per unit $5 Total Fixed selling and Administrative costs $30,000 Units produced 1,000 units Units sold 1,000 units What is cost of goods sold