42) Carbon, Inc. reports the following information for April:

	Alpha	Beta
Units sold	2,000 units	800 units
Sales price per unit	$350	$600
Variable manufacturing cost per unit	150	500
Sales commission per unit:
Alpha: 8% of sales price	28
Beta: 8% of sales price		48

What is the contribution margin of Alpha?

A) $344,000 B) $400,000

C) $644,000 D) $124,000