Variable costing income statement
Top Disc manufactures frisbees. The following information is available for 2013, the company’s
first year in business when it produced 325,000 units. Revenue of $450,000 was generated by the
sale of 180,000 frisbees. 

a. What is the variable production cost per unit? $ per Frisbee 
b. What is the total contribution margin per unit?
$ per frisbee