Watkins Company manufactures widgets. The following data is related to sales and production of the widgets for last year.

Selling price per unit

$$120$

$$63$

$$5$

$$30,000$

$$7,000$

$1,800$

$1,000$

Variable manufacturing costs per unit

Variable selling and administrative expenses per unit

Fixed manufacturing overhead $($in total$)$

Fixed selling and administrative expenses $($in total$)$

Units produced during the year

$1,800$

Units sold during year

$1,000$

Using variable costing, what is the contribution margin for last year?

A$.$ $$63,000$

B$.$ $$120,000$

C$.$ $$52,000$

D$.$ $$15,000$