The management of Gilmartin Corporation, a manufacturing company, has provided the following data for February: Sales............ Variable production expense. _ Fixed production expense. $550,000 $104,000 $122,000 $24,000 $102,000 Variable administrative expense ...... $56,000 $116,000 Variable selling expense. Fixed selling expense... Fixed administrative expense The contribution margin for February was: Select one: a. $366,000 b. $210,000 c. $26,000 d. $324,000