Based on a predicted level of production and sales of 26,000 units, a company anticipates total variable costs of $80,600, fixed costs of $39,000, and income of $104,780. Based on this information, the budgeted amount of contribution margin for 24,000 units would be:

A) $80,600. B) $39,000. C) $143,780. D) $207,120. E) $132,720.