Waldo Company produces one product. The following are the data for the current month:

Selling price per unit	$80
Variable cost per unit
Direct materials	$21
Direct labor	10
Variable manufacturing overhead	3
Variable selling and administrative (per unit sold)	6
Fixed costs
Manufacturing overhead	$76,000
Selling and administrative	58,000
Units
Beginning inventory	0
Months production	5,000
Number sold	4,500
Ending inventory	500

The contribution margin is

A.

$226,000

B.

$180,000

C.

$46,000

D.

$207,000