Hot Cross Buns Gym provides monthly memberships as well as personal training sessions. The personal trainers earn 50% of the revenue for all personal training sessions. The gym also sells nutrition products. The general ledger accounts indicate the following for the year. The front desk staff wages expense remains the same throughout the year. Account Amount Membership revenue $143,000 Personal training revenue $79,000 Product sales $70,000 Cost of product sold $38,000 Front desk staff wages expense $12,000 Account Amount Personal trainer wages expense ? Space rental expense $11,000 Straight line depreciation expense $6,000 Rental insurance expense $3,000 If a contribution margin income statement is prepared for the year, what is the contribution margin? A. $77,500 B. $292,000 C. $254,000 D. $214,500