CPA Exam Forum › BEC › BEC Review › Variable Costing This topic contains 3 replies, has 2 voices, and was last updated by Harry 6 years, 6 months ago. Viewing 4 posts - 1 through 4 (of 4 total) Author Posts April 22, 2011 at 12:50 am #160143 DestinedCPAParticipant I am confused as to whether selling and admin variable costs should be used in calculating the contribution margin under variable costing. I'm using Becker and some questions include it in calculating it and some don't. Please help!!! April 22, 2011 at 12:55 am #281342 HarryParticipant Yes it;s used to get your contribution margin. You take your revenues and then you subtract all your variable expenses including SG&A. April 22, 2011 at 1:00 am #281343 DestinedCPAParticipant Thanks Harry! Is it assigned to inventory? April 22, 2011 at 2:25 am #281344 HarryParticipant No because all SG&A (variable and fixed) are period costs. Meaning they are not part of inventory. Author Posts Viewing 4 posts - 1 through 4 (of 4 total) You must be logged in to reply to this topic.