Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit Variable manufacturing costs per unit Variable selling and administrative expenses per unit Fixed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) Units produced during the year Units sold during year $160 S62 $5 $33,000 $8,000 1,800 900 Using variable costing. what is the contribution margin for last year? OA. S83700 O B. $55,800 O C. $204.300 O D. $144,000