please help asap

A business operated at 100% of capacity during its first month, with the following results: $600,000 Sales (120 units) Production costs (150 units): Direct materials $75,000 Direct labor 18,750 Variable factory overhead 33,750 Fixed factory overhead 30,000 157,500 Operating expenses: Variable operating expenses $5,560 Fixed operating expenses 3,430 8,990 The amount of contribution margin that would be reported on the variable costing income statement is Oa. $489,010 Ob. $599,850 Oc. $591,010 Od. $492,440