$16.$ The management of Gilmartin Corporation, a manufacturing company, has provided the

following data for February:

Sales $..........................................................$ $$550,000$

Variable production expense..................... $$104,000$

Fixed production expense.......................... $$122,000$

Variable selling expense............................ $$24,000$

Fixed selling expense $................................$ $$102,000$

Variable administrative expense $...............$ $$56,000$

Fixed administrative expense $....................$ $$116,000$

The contribution margin for February was:

A$)$ $$366,000$

B$)$ $$210,000$

C$)$ $$26,000$

D$)$ $$324,000$