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

Selling Price			$126
units in beginning inventory			0
units produced			3,100
units sold			3,000
Units in ending inventory			100
Variable costs per unit:
Direct Materials			$22
Direct Labor			$43
Variable manufacturing overhead			$3
Variable selling and administrative			$10
Fixed costs in Total
Fixed manufacturing overhead			$89,900
Fixed selling and administrative			$42,000

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

A. $160,000

B. $88,000

C. $42,600

D. $120,000