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: 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.) $$\begin{array} { | l | c r | } \hline \text { Direct materials } & \$ & 60,000 \\\hline \text { Direct labor } & \$ & 80,000 \\\hline \text { Fixed manufacturing overhead } & \$ & 100,000 \\\hline \text { Variable manufacturing overhead } & \$ & 20,000 \\\hline\end{array}$$

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