Buchnell Manufacturing has 80,600 labor hours available for producing M and N. Consider the following information:

	Product M	Product N
Required labor time per unit (hours)	5	6
Maximum demand (units)	6,200	8,600
Contribution margin per unit	$ 12.00	$ 12.60
Contribution margin per labor hour	$2.40	$ 2.10

If Buchnell follows proper managerial accounting practices in terms of setting a production schedule, how much contribution margin would the company expect to generate?

$72,960.

$177,960.

$178,560.

$182,760.

None of these.