jeangarciarosa2 on "Bec Question: Doubt about Variable Selling Expense."

Hi Ninjas, I have the doubt about when use variable selling expenses. I use only for the calculation of the Contribution margin. But is a period cost... 80/. For example is I calculated the product cost under direct costing,I not use variable selling cost. But, when I calculated the CM, I use the variable selling cost???

For example if the cost are:
$20 price
$2 DM
$2DL
$2 VMOH
$2 FMOH
$1 VSelling cost.
$1 Fseling administrative.

Ok the product cost is $6 in variable costing
In absorption cost the product cost is $8
The contribution margin is $13( the product cost plus VSElling expense $6+$1)
Gross profit is $12.

Please I Need yours Advices Ninjas!!!!!