The following income statements are provided for Blue Companys last two years of operation:

	2012	2013
Number of units produced and sold	4,000	3,200
Sales revenue	$59,200	$47,360
Cost of goods sold	29,000	25,000
Gross margin	30,200	22,360
General, selling and administrative expenses	9,700	8,420
Net income	$20,500	$13,940

Assume the fixed cost portion of the "Cost of goods sold" and "General, selling and administrative expenses" are the same for 2012 and 2013. Also, assume that the variable cost per unit is the same for 2012 and 2013. Based on this information, what is Blue Companys contribution margin for 2013?

A. $35,640

B. $26,240

C. $29,540

D. $25,740