$192.200
Explanation: sales revenue ($135 × 6,200) $837,000 Variable cost: Direct materials ($49 × 6,200) $303,800 Direct labor ($38 × 6,200) 235,000 Variable manufacturing overhead ($6 × 6,200) 37,200 Variable selling and administrative ($11 × 6,200) 68,200 644,800 Contribution margin $192,200
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