Please explain why b is correct

The Jolly Division incurs further variable costs of 50 per item and estimates the following potential sales at various possible selling prices: What are the prices which maximize contribution for the company and for the Jolly Division? a. 250 for the company and 300 for Jolly. b. 300 for the company and 350 for Jolly. c. 350 for the company and 400 for Jolly. d. 400 for the company and 450 for Jolly