Based on a predicted level of production and sales of 24,000 units, a company anticipates total variable costs of $91,200, fixed costs of $38,400, and operating income of $164,160. Based on this information, the budgeted amount of contribution margin for 22,000 units would be:

• $269,280.

• $185,680.

• $91,200.

• $202,560.

• $38,400.