Porter Company has provided the following data for the second 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.

TB $06-84$ The total contribution margin of Porter...

The total contribution margin of Porter Company for the second quarter was?

Multiple Choice

$$37,250.$

$$87,000.$

$$176,000.$

$$211,000.$