Red and White Company reported the following monthly data:

Units produced 2800 units

Sales price $ 33 per unit

Direct materials $ 5 per unit

Direct labor $ 6 per unit

Variable overhead $ 7 per unit

Fixed overhead $ 8680 in total

What is Red and White's contribution margin for this month if 1060 units were sold?

A) $27,560 B) $42,000 C) $92,400 D) $34,980 E) $15,900