The following information is available for Company P:

Selling Price	$530/unit	Direct Material	$120/unit	Variable Selling & Admin.	$20/unit
Units Produced	600	Direct Labor	$60/unit	Fixed Overhead	$24,000
Units Sold	540	Variable Overhead	$100/unit	Fixed Selling & Admin.	$13,200

What is Company P's Contribution Margin using Variable Costing?

• A.

  $166,200

• B.

  $189,000

• C.

  $210,000

• D.

  $124,200