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Can someone please explain to me how the answer is $440,000 Variable production costs (t Fixed production costs (total) Unit sales price Production in units

Can someone please explain to me how the answer is $440,000image text in transcribed

Variable production costs (t Fixed production costs (total) Unit sales price Production in units Sales in units $480,000 270,000 otal) 20,000 1 10,000 Under variable costing, the contribution margin on the income statement would be: A. $ 1 92,500 B. $440,000 C. $ 1 70,000

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