The Heartlake Corporation manufactures and sells toy gyroscopes. The following data is related to sales and production of the toy gyroscopes for last year.

SELLING PRICE PER UNIT $8.20

Variable manufacturing costs per unit $1.86

Variable selling and administrative expenses per unit $4.55

Fixed manufacturing overhead (in total) $ 78,000

Fixed selling and administrative expenses (in total) $82,000

Units produced during the year 530,000

Units sold during year 180,000

Using variable costing, what is the contribution margin for last year?

A. $ 2, 629,800

B.$ 334,800

C.$ 1,476, 000

D. $ 322, 200