32. Anders Supply experienced the following costs in May: Direct materials $6.50 per unit Direct labor - $2.20 per unit Manufacturing overhead costs Variable $3.10 per unit Fixed $44,000 Selling & administrative costs Variable selling costs Fixed selling costs $1.50 per unit Fixed administrative costs $21,000 $16,000 During May, the company manufactured 22,000 units and sold 24,000 units. Beginning inventory totaled 3,400 units. If the average selling price per unit was $28, how much is the company's contribution margin? A) $344,800 B) $323,400 C) $352,800 $327,400