Callaham Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $115.80 per unit.

The best estimate of the total contribution margin when 4,300 units are sold is: A.$134,590 B.$43,430 C.$64,070 D.$38,270

Sales volume (units). Cost of sales ...... Selling and administrative costs.. 4.000 5.000 $338,000 $422.500 $89,600 $106,000