46.

During its most recent fiscal year, Raphael Enterprises sold 300,000 electric screwdrivers at a price of $18.00 each. Fixed costs amounted to $900,000 and pretax income was $1,200,000. What amount should have been reported as variable costs in the company's contribution margin income statement for the year in question?

$4,200,000.

$2,400,000.

$5,400,000.

$3,300,000.

$2,100,000.