Based on a predicted level of production and sales of 22,000 units, a company anticipates total variable costs of $99,000, fixed costs of $30,000, and operating income of $36,000. Based on this information, the budgeted amount of contribution margin for 20,000 units would be:

Multiple Choice

• $99,000.

• $60,000.

• $66,000.

• $150,000.

• $90,000.