In the last reporting period, Helena's Heavenly Fixture Company recorded 140,000 units sold for the first time in the history of the company. The price per unit was $88.12 and variable costs per unit at $36.75. Compute the contribution margin. Next, compute the fixed costs if the operating income is $3,820,000. A. $7,191,800; $3,371,800 B. $12,336,800; $11,954,800 C. $5,145,000; $5,527,000 D. $5,145,000; $4,763,000