How To Calculate Variable Cost Of Goods Sold

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Goods available for sale. 250,000. Less ending inventory 5,000 $10 . 50,000. Variable cost of goods sold. 200,000. V i bl lli d i i t ti g overhead is expensed. Variable selling administrative expenses 20,000 $3 . 60,000. 260,000. Contribution margin. 340,000. Less fixed expenses: Manufacturing overhead. 150,000..