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: Select one: O a. $243,000 O b. $235,000 O c. $26,000 O d. $123,000