1. Aaker Corporation reported a total contribution margin of $198,000 for the most recent month. The contribution margin was calculated as (Selling Price - Variable Costs) x Units Sold. 2. Meyer Corporation reported total fixed expenses of $78,000. This was calculated by adding the traceable fixed expenses of $45,000 and the common fixed expenses of $33,000. 3. For a manufacturing company, the absorption costing unit product cost for the month was $96 per unit. This was calculated by taking the variable costs per unit plus the fixed manufacturing overhead costs allocated on a per unit basis.