Gudwill Corporation, a manufacturing company, has provided the following financial data for April: Sales. $340,000 Variable production expense $43,000 Variable selling expense. $21,000 Variable administrative expense. $33,000 Fixed production expense. $62,000 Fixed selling expense... $67,000 Fixed administrative expense. $88,000 The company had no beginning or ending inventories. The contribution margin for April was: $243,000 $235,000 $26,000 $123,000