Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit $150 Variable manufacturing costs per unit $61 Variable selling and administrative expenses per unit $5 Fixed manufacturing overhead (in total) $33,000 Fixed selling and administrative expenses (in total) $8,000 Units produced during the year 1,700 Units sold during year 1,100 Using variable costing, what is the contribution margin for last year? A. $165,000 B. $237,600 C. $67,100 D. $92,400