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The Hoops Corporation manufactures and sells hula hoops. The following data is related to sales and production of the hula hoops for last year. $8.30 Selling price per unit $1.86 Variable manufacturing costs per unit $4.95 Variable selling and administrative expenses per unit Fixed manufacturing overhead (in total) $79,000 Fixed selling and administrative expenses (in total) $84,000 Units produced during the year 520,000 Units sold during year 190,000 Using variable costing, what is the contribution margin for last year? A. $1,577,000 B. $353,400 C. $283,100 D. $1,223,600