In the Last Reporting Period, Helena's Heavenly Fixture Company Recorded

In the last reporting period, Helena's Heavenly Fixture Company recorded 90,000 units sold for the first time in the history of the company. The price per unit was $91.97 and variable costs per unit at $35.77. Compute the contribution margin. Next, compute the fixed costs if the operating income is $3,910,000.

A) $5,058,000; $1,148,000
B) $8,277,300; $7,886,300
C) $3,219,300; $2,828,300
D) $3,219,300; $3,610,300