2. The management of Deco Corporation, a manufacturing company, has provided the following data for February $ $ $ Sales revenue Variable production expense Fixed production expense Variable selling expense Fixed selling expense Variable administrative expense Fixed administrative expense $ 480,000 71,000 99,000 26,000 66,000 60.000 124,000 $ $ S The contribution margin for February was: A. $34,000 B. $323,000 C. $191,000 D. $310,000