New Look Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$95
Units in beginning inventory	0
Units produced	3,800
Units sold	3,600
Units in ending inventory	200
Variable costs per unit:
Direct materials	$22
Direct labour	$11
Variable manufacturing overhead	$2
Variable selling and administrative	$9
Fixed costs:
Fixed manufacturing overhead	$102,600
Fixed selling and administrative	$63,200

1. What was the total contribution margin for the month under the variable costing approach? A. $62,800. B. $95,200. C. $156,400. D. $183,600.