Alpha Company manufactures a single product, the Whiz Mixer kitchen appliance, which it sells for $$32$ per unit. Information about costs, production, and sales for the month of March is provided below:

Variable Costs

Fixed Costs

Direct materials

$$10\mathrm{.}00/$unit

Manufacturing overhead

$$23,000$

Direct labour

$$4\mathrm{.}50/$unit

Selling and Administration

$$10,000$

Variable manufacturing overhead

$$2\mathrm{.}50/$unit

Units produced in period

$6,000$

Variable selling$/$administration

$$2\mathrm{.}00/$unit

Units sold in period

$6,000$

Beginning inventory

$$0$

What is the contribution margin for Alpha Company under a variable costing system?

$($Pick the following correct answer please$)$

a$.$

$$192,000$

b$.$

$$169,000$

c$.$

$$91,000$

d$.$

$$78,000$