System (Academic) erial Accounting || fall20 Mct Company's total sales are $150,000. The company's direct material cost is $25,000. Its direct labor cost is $34,000. Its total manufacturing overhead costs consists of $15,000 variable costs and $30,000 fixed costs. Its total selling and administrative expense consists of $6,000 variable costs and 17,000 fixed costs. What is the total contribution margin? Select one: a. $129,000 b. $70,000 c. $80,000 d. $46,000 e. $76,000 f. None of the answers given