A manufacturing company has provided the following data concerning its most recent month of operations: Selling price. $86 Units in beginning inventory 0 Units produced. 6,600 Units sold. 6,500 Units in ending inventory 100 Variable costs per unit: Direct materials $22 Direct labor.. 12 Variable manufacturing overhead 4 Variable selling and administrative. 6 Fixed costs: Fixed manufacturing overhead. $231,000 Fixed selling and administrative.. 32,500 What is the total contribution margin for the month under the variable costing approach?

a. $42,000.

b. $84,500.

c. $273,000.

d. $312,000.