The following information for the past year for the Blaine Corporation has been provided: Fixed costs: Manufacturing $125,000 Marketing 23,000 Administrative 21,000 Variable costs: Manufacturing $115,000 Marketing 30,000 Administrative 43,000 During the year, the company produced and sold 30,000 units of product at a selling price of $15.00 per unit. There was no beginning inventory of product at the beginning of the year. What is the contribution margin for the year? A. $281,000 B. $262,000 C. $93,000 D. $450,000