Department Department Department Department Total a b C d Sales Variable Costs $3,599,100 $1,000,000 $678,000 $921,000 $1,000,100 Cost of goods sold $1,619,156 $597,600 $224,100 $382,311 $415,145 Selling Expenses $41,500 $12,000 $8,000 $9,000 $12,500 Total Variable costs $1,660,656 $609,600 $232,100 $391,311 $427,645 Contribution Margin $1,938,444 $390,400 Fixed Costs Admin Expenses $70,000 Net Profit a. Using contribution margin accounting cost analysis, what is the contribution margin for Department b?