Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit $160 Variable manufacturing costs per unit $62 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 1,800 900 Units sold during year Using variable costing, what is the contribution margin for last year? A. $204,300 OB. $144,000 C. $55,800 D. $83,700