Perfect Precision Company manufactures audio parts and uses both the absorption costing method and the variable costing method during the year. You are provided with the following data regarding production:

The company produces $16,000$ units and sells $11,000$ units for $$44$ per what is the contribution margin?

A$.$ $$253,000$

B$.$ $$240,000$

C$.$ $$275,000$

D$.$ $$165,000$