Delos, Inc. reports the following information for April:

$\backslash$table$[[,$Sigma,Gamma$],[$Units sold,$2,000$ units,$700$ units$],[$Sales price per unit,$$250,$$$800],[$Variable manufacturing cost per unit,$175,500],[$Sales commission per unit:,,$],[$Sigma: $8\%$ of sales price,$20,],[$Gamma: $8\%$ of sales price,,$64]]$

What is the contribution margin of Sigma?

A$.$ $$110,000$

B$.$ $$150,000$

C$.$ $$170,000$

D$.$ $$460,000$