what is the company's contribution margin for january?

January Beginning inventory Units produced Units sold Ending inventory 500 400 100 Excerpt from Wallis Corporation Per Unit Per Month Selling price Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed manufacturing overhead Fixed selling and administrative expenses $ 100 30 20 10 $ 10,000 3,000 What is the company's contribution margin for January? $200 $13,200 $26,800 $40,000