An entity which began its business at the start of the current year, has the following data: Planned and actual production: Sales revenue (38000 units) Production costs: Variable Fixed Selling and administrative costs: Variable: Fixed: 42000 units $573000 $5 per unit $270000 $2 per unit $35000 What would be the contribution margin if the entity used variable-costing? Select one: a. $279000 b. $307000 c. $266000 d. $383000