Pacific Inc. has provided the following data for the latest quarter of the most recent year:

Sales	$300,000
Fixed manufacturing overhead	55,000
Direct labour	72,500
Fixed selling expense	46,250
Variable manufacturing overhead	41,000
Variable administrative expense	48,000
Direct materials	51,500
Fixed administrative expense	44,500
Variable selling expense	49,750

Assume that direct labour is a variable cost and that there was no beginning or ending inventories. The total contribution margin of Pacific for the latest quarter was?

Multiple Choice

• $211,000.

• $176,000.

• $87,000.

• $37,250.