2. Old Professor Mullen Company's cost of goods sold is $420,000 variable and $240,000 fixed. The company's selling and administrative expenses are $300,000 variable and $360,000 fixed. If the company's sales is $1,680,000, what is its contribution margin (CM in total $$) ? A) $360,000 B) $960,000 C) $1,020,000 D) $1,080,000