As an example of how Winter's smoothing model deals with seasonality, how would actual quarter-four sales of a retail firm be deseasonalized? A. None of the options are correct. B. It would be added with a seasonal factor. C. It would be subtracted from a seasonal factor. D. It would be divided by a seasonal factor. E. It would be multiplied by a seasonal factor.

Aaron corporation, which has only one product, has provided the following data concerning its most recent month of operations: selling price $ 102 units in beginning inventory 0 units produced 4,900 units sold 4,260 units in ending inventory 640 variable costs per unit: direct materials $ 20 direct labor $ 41 variable manufacturing overhead $ 5 variable selling and administrative expense $ 4 fixed costs: fixed manufacturing overhead $ 64,200 fixed selling and administrative expense $ 2,900 the total contribution margin for the month under variable costing is: