Answer:
contribution margin = Â 78300
Explanation:
solution
we find here contribution margin that is express as
contribution margin = total sales - total variable costs
and
total variable cost per unit = 25 + 33 + 6 + 4 = 68
and
sales =  2900 × 95 Â
sales = Â 275500
and
variable cost =  2900 × 68
variable cost = 197200
so
contribution margin = total sales - total variable costs
contribution margin = 275500 Â - 197200
contribution margin = Â 78300