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