Chance, Inc. sold 3,000 units of its product at a price of $72 per unit. Total variable cost per unit is $51, consisting of $32 in variable production cost and $19 in variable selling and administrative cost. Compute the manufacturing margin for the company under variable costing.

A.

$96,000

B.

$63,000

C.

$120,000

D.

$216,000

E.

($90,000)