Swan Textiles Inc. produces and sells a decorative pillow for $103.00 per unit. In the first month of operation, 2,200 units were produced and 1,750 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes: $22.00 per unit $4.00 per unit $16.00 per unit $19.50 per unit Variable manufacturing costs Variable marketing costs Fixed manufacturing costs Administrative expenses, all fixed Ending inventories: Direct materials WIP Finished goods -0- -0- 450 units What is the contribution margin using variable costing? A. $173,250 B. $141,750 C. $134,750 D. $131,850