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 Variable manufacturing costs per unit Variable selling and administrative expenses per unit Fixed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) $8.10 $1.88 $4.85 $70,000 $81,000 Units produced during the year Units sold during year Using variable costing, what is the contribution margin for last year? OA. $232,900 OB. $1.377,000 OC. $319,600 OD. $2,521,100 520,000 170,000