Feliz Company Provided the Following Information Regarding Its One and Only

Feliz Company provided the following information regarding its one and only product -skateboards. $$\begin{array} { l l } \text { Direct materials used } & \$ 200,000 \\\text { Direct labor } & 80,000 \\\text { Fixed overhead } & 100,000 \\\text { Fixed s elling and administrative costs } & 150,000 \\\text { Variable overhead } & 20,000 \\\text { Variable selling and administrative } & 60,000 \\\text { Selling unit price } & 75 \\\text { Units produced and sold } & 10,000\end{array}$$ is the contribution margin if the contribution approach is used.

A) $450,000
B) $390,000
C) $350,000
D) $470,000