production cost per bottle under variable costing? b. What was variable cost of goods sold? c. What was the contribution margin per bottle? d. What was the contribution margin ratio? 9. LO.1 (Variable costing income statement) High Flight Toys manufactures frisbees. Th e following information is available for 2010, the company’s fi rst year in business when it produced 300,000 units. Revenue of $480,000 was generated by the sale of 180,000 frisbees. 408 Chapter 9 Break-Even Point and Cost-Volume-Profi t Analysis Variable Cost Fixed Cost Production Direct material $150,000 Direct labor 100,000 Overhead 75,000 $112,500 Selling and administrative 90,000 100,000 a. What is the variable production cost per unit? b. What is the total contribution margin per unit? c. Prepare a variable costing income statement. 10. LO.2 (Cost and revenue behavior) Th e following fi nancial data have