In 2019, total revenue for X Company was $2,016,000. Total costs were as follows: Direct materials Direct labor (all variable] Variable overhead Fixed overhead Variable selling and administration Fixed selling and administration $262,400 288,000 345,600 156,500 281,600 186,000 If total revenue in 2020 is expected to be $2,142,630, what are expected profits in 2020 [round the CM or CM rate to two decimal places)? OA: $302,537 OB: $341,867 OC: $386,309 OD: $436,530 OE: $493,278 OF: $557,405