Chance Inc. sold 3800 units of its product at a price of $112 per unit. Total variable cost per unit is $83, consisting of $57 in variable production cost and $26 in variable selling and administrative cost. Compute the manufacturing margin for the company under variable costing.

a. $216,600

b.315,400

c. 209,000

d. 425,600

e. ($205,200)