Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year.

Selling price per unit $ 140

Variable manufacturing costs per unit $ 62

Variable selling and administrative expenses per unit $ 6

Fixed manufacturing overhead (in total)$32,000

Fixed selling and administrative expenses (in total) $8,000

Units produced during the year 1,500

Units sold during year 1,000

Using variable costing, what is the contribution margin for last year?

A. $72,000 B. $140,000 C.$62,000 D. $ 208,000