The Heartlake Corporation manutactures and sells toy gyroscopes. The following data is related to sales and production of the toy gyroscopes for last year, Selling price per unit $8.50 Variable manufacturing costs per unit $1.87 Variable selling and administrative expenses per unit $4.65 Fixed manufacturing overhead (In total) $80,000 Fixed selling and administrative expenses (in total) $80,000 Units produced during the year 500,000 Units sold during year 170,000 Uning variable costing, what is the contribution margin for last year? A $317,900 OB. $336,600 OC. $1,445,000 D. $2,553,400