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A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $100 Units sold

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price $100
Units sold 5,400
Variable costs per unit:
Direct materials $23
Direct labor $25
Variable manufacturing overhead $2
Variable selling and administrative $9
Fixed costs:
Fixed manufacturing overhead $137,500
Fixed selling & administrative $70,200

The total contribution margin for the month under variable costing is:

A.

$83,900

B.

$221,400

C.

$135,000

D.

$270,000

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