Company XYZ made total contribution margin of $300,000 and a net income of $140,000. The company also made a total gross margin of $270,000. Assume that the variable selling and administrative expenses were $80,000, how much is the fixed manufacturing cost ($)? O a. 110,000 O b. None of the given answers OC. 160,000 O d. 130,000 O e. 50.000