The Accounting Records for Grant Manufacturing Company Included the Following

The accounting records for Grant Manufacturing Company included the following cost information relating to its first year of operations: $\begin{array}{|l|lr|}\hline \text {Direct materials} &\$ & 60,000 \\\hline \text {Direct labor} &\$ & 80,000 \\\hline \text {Fixed manufacturing overhead } &\$ & 100,000 \\\hline \text {Variable manufacturing overhead} &\$ & 20,000 \\\hline\end{array}$ Assume the company produced 10,000 units of inventory and sold 6,000 of these units during the year for $192,000.Under variable costing,what is the contribution margin for the year? (Ignore selling and administrative expenses. )

A) $100,000.
B) $40,000.
C) $32,000.
D) None of these.