64. THE MANAGEMENT OF DEGENHART CORPORATION, A MANUFACTURING COMPANY, HAS PROVIDED THE FOLLOWING DATA FOR FEBRUARY: Sales ..mmmmmmmmmguo $480.000 Variable production expense.. $71.000 Fixed production expense .mmm $99.000 Variable selling expense ..mum $26.000 Fixed selling expense ..until $66.000 Variable administrative expense.. $60.000 Fixed administrative expense,4... $124.000 THE CONTRIBUTION MARGIN FOR FEBRUARY WAS: A. $34,000 B. $323,000 C. $191,000 D. $310,000