Stallard Corporation gathered the following information for the year just ended: $110,000 40,000 17,000 Fixed costs: Manufacturing Marketing Administrative Variable costs: Manufacturing Marketing Administrative $35,000 5,700 32,000 During the year, Stallard produced and sold 70,000 units of product at a selling price of $14.77 per unit. There was no beginning inventory of product at the start of the year. What is the contribution margin for the year? O A. $794,200 O B. $1,033,900 OC. $961,200 OD. $866,900