Answer (D) is correct . At $70 per unit, actual sales revenue was $8,750,000 for 125,000 units. Actual variable costs of manufacturing were $25 per unit ($12 + $9 + $4). （70-25）*125000
Answer (A) is incorrect because The variable costing contribution margin was $5,625,000.
Answer (B) is incorrect because The variable costing contribution margin was $5,625,000.
Answer (C) is incorrect because The variable costing contribution margin was $5,625,000.
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Valyn Corporation’s actual manufacturing production contribution margin calculated on the variable costing basis was
