Higgins Corporation sells three products, Product A, Product B, and Product C. Data concerning the company's most recent month of operations, June, appear below:

		Products
	Total Company	A	B	C
Sales	$1,500,000	$750,000	$450,000	$300,000
Variable expenses		$450,000	$270,000
Contribution margin ratio	38%
Traceable fixed expenses		$180,000	$150,000	$90,000

The total fixed expense for the company was $525,000. The contribution margin in dollars for Product B for June was:

$45,000

$111,000

$180,000

$300,000