During its most recent fiscal year, Simon Enterprises sold 320,000 electric screwdrivers at a price of $18.60 each. Fixed costs amounted to $1,024,000 and pretax income was $1,344,000. What amount should have been reported as variable costs in the company's contribution margin income statement for the year in question?

a.$3,584,000.

b. $4,608,000.

c. $2,368,000.

d. $5,952,000.

e. $2,560,000.