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CK Ltd sells several products. Information of average revenue and costs is as follows: Selling price per unit $18.00 Variable costs per unit: Direct material $4.00 Direct manufacturing labor $1.60 Manufacturing overhead $0.40 Selling costs $2.00 Annual fixed costs $96,000 The company sells 10,000 units at the end of the year. The total contribution margin $ is Select one: O a. $140,000 O b. $100,000 O c. $80,000 O d. $120,000