2.

During its most recent fiscal year, Simon Enterprises sold 210,000 electric screwdrivers at a price of $15.30 each. Fixed costs amounted to $441,000 and pretax income was S651,000. What amount should have been reported as variable costs in the company's contribution margin income statement for the year in question? a) $1,680,000 b) $1,000,000 O c) $3,213,000 d) $2,121,000 e) $2,000,000