A company manufactures a single product which it sells for $$35$ per unit. The planned output for $206$ was $6,000$ units. The unit product cost comprises:

Time left

roryet an:

Marked out

$s$

Alog cuest

Direct Labour

$8\mathrm{.}50$

Direct Material

$2\mathrm{.}50$

Variable overhead

$1\mathrm{.}5$ hours $x$

$$2\mathrm{.}50/$hour

$3\mathrm{.}75$

Fixed overhead

$1\mathrm{.}5$ hours $x$

$$\frac{8\mathrm{.}00}{?}$ hour

$12\mathrm{.}00$

$7$:$06$ PM

$26\mathrm{.}75$

Time left $1\mathrm{.}23\mathrm{.}43$

If the company uses a marginal costing approach to prepare its profit statement, what would be the amount of total contribution shown in the budget statement for $206($assuming no closing and opening inventory will be held$)?$

a$.$ $$75,000$

b$.$ $$144,000$

c$.$ $$49,000$