Consider the following information for Son Company for prior year.

• The company produced 1,000 units and sold 900 units, both as budgeted.
• There were no beginning or ending work in process inventories and no beginning finished goods inventory.
• Budgeted and actual fixed costs were equal, all variable manufacturing costs were affected by production volume only, and all variable selling costs were affected by sales volume only.
• Budgeted per unit revenues and costs were as follows:

	Per Unit
Sales price	P100
Direct materials	30
Direct labor	20
Other variable	10
Fixed selling costs	5
Variable selling costs	12
Fixed selling costs (P33,600 total)	4
Fixed administrative costs (P1,800 total)	2

The contribution margin earned by Son for the prior years was

A. P25,200

B. P28,000

C. P31,500

D. none of the above