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 $6 Fixed manufacturing overhead (in total) $30,000 Fixed selling and administrative expenses (in total) $10,000 Units produced during the year 1,600 Units sold during year 900 Using variable costing, what is the contribution margin for last year? O A. $55,800 OB. $205,200 O C. $144,000 OD. $82,800