Lincoln, Inc., which uses a volume-based cost system, produces cat condos that sell for $170 each. Direct materials cost $21 per unit, and direct labor costs $17 per unit. Manufacturing overhead is applied at a rate of 200% of direct labor cost. Nonmanufacturing costs are $28 per unit. What is the gross profit margin for the cat condos? (Round your intermediate calculations to nearest whole dollar.)

A. 41.2% B. 58.8% C. 57.6% D. 41.3%