A manufacturer reports the following. Compute contribution margin.

Sales $ $1,208,000$

Variable cost of goods sold $408,000$

Fixed overhead $328,000$

Variable selling and administrative costs $148,000$

Fixed selling and administrative costs $108,000$

Select one:

a$.$ $$772,000$

b$.$ $$652,000$

c$.$ $$256,000$

d$.$ $$800,000$

e$.$ $$544,000$