Presented is Violet Companys Contribution Income Statement:

VIOLET COMPANY Contribution Income Statement For the Month Ending January 31, 2020

Sales		$200,000
Less variable costs:
Direct materials	$50,000
Direct labor	20,000
Variable factory overhead	60,000
Variable S&A expenses	12,000	(142,000)
Contribution margin		$ 58,000
Less fixed costs:
Factory overhead	$13,000
Fixed S&A expenses	12,000	(25,000)
Net income		$ 33,000

With a functional income statement, Violet would have reported a gross margin of:

Select one:

A. $57,000

B. $58,000

C. $33,000

D. $70,000