Pennell Company Gathered the Following Information for the Year Ended

Pennell Company gathered the following information for the year ended December 31, 2009:
$\begin{array}{|cr|}\hline {\text { Fixed costs: }} \\\hline \text { Manufacturing } & \$ 165,000 \\\hline \text { Marketing } & \$ 52,000 \\\hline \text { Administrative } & \$ 24,000 \\\hline \text { Variable costs: } \\\hline \text { Manufacturing } & \$ 113,000 \\\hline \text { Marketing } & \$ 39,000 \\\hline \text { Administrative } & \$ 48,000 \\\hline\end{array}$ During the year, Pennell produced and sold 75,000 units of product at a sale price of $6.50 per unit. What is the contribution margin?

A) $209,500
B) $287,500
C) $122,500
D) $246,500