During most recent fiscal year, Raphael Enterprises sold 360,000 electric screwdrivers at a price of each Fixed costs amounted to $1,296,000 and pretax income was $1,656,000. What amount should have been reported as variable costs in the company's contribution margin income statement for the year in question.

A) $7,128,000. 

B) $2,880,000. 

C) $2,952,000. 

D) $5,472,000. 

E) $4,176,000.