In December, Barkes Corporation, a manufacturing company, reported the following financial data: sales 270,000 variable production expense 27,000 fixed production expense 42,000 variable selling expense 28,000 fixed selling expense 43,000 variable admin expense 34,000 fixed admin expense 64,000

The company had no beginning or ending inventories. Reference: 5-16

The contribution margin for December was: $201,000 $181,000 $32,000 $121,000