Boersma Sales, Inc

Boersma Sales, Inc., a merchandising company, reported sales of 7,100 units in September at a selling price of $682 per unit. Cost of goods sold, which is a variable cost, was $317 per unit. Variable selling expenses were $44 per unit and variable administrative expenses were $22 per unit. The total fixed selling expenses were $157,200 and the total administrative expenses were $338,000. The contribution margin for September was:

A) $3,878,400
B) $2,122,900
C) $2,591,500
D) $1,627,700