Answer:
Contribution margin= $169
Explanation:
<u>First, we need to calculate the total unitary variable cost:</u>
total unitary variable cost= direct material + direct labor + variable overhead + variable selling expense
total unitary variable cost= 38 + 1 + 8 + 4
total unitary variable cost= $51
<u>Now, the contribution margin:</u>
Contribution margin= 220 - 51
Contribution margin= $169