Company produced 300 units in 2021 and sold 280 units at $40 each. Other information for Company is as follows: Direct Materials $5 unit Variable Selling and Administrative $1.50/unit Direct Labor $10/unitFixed Overhead $600 Variable Overhead 53/unit Fixed Selling and Administrative $400 What is Company O's Contribution Margin? O A 55,600 B. 56,160 C. $5,740 D. $5,040