Watkins Company manufactures widgets. The following data is related to sales and production of the...

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Accounting

Watkins Company manufactures widgets. The following data is related to sales and production of the widgets for last year.
Selling price per unit
$120
$63
$5
$30,000
$7,000
1,800
1,000
Variable manufacturing costs per unit
Variable selling and administrative expenses per unit
Fixed manufacturing overhead (in total)
Fixed selling and administrative expenses (in total)
Units produced during the year
1,800
Units sold during year
1,000
Using variable costing, what is the contribution margin for last year?
A. $63,000
B. $120,000
C. $52,000
D. $15,000
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