A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 4,300 4,000 300 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative $10 Fixed costs: Fixed manufacturing overhead $77,400 The total contribution margin for the month under variable costing is for the 4,000 units sold: O A. $160,000 B. $88,000 OC. $42,600 OD.$120,000