Dartmount Corporation Has Provided Its Contribution Format Income Statement for June

Multiple Choice

Dartmount Corporation has provided its contribution format income statement for June. The company produces and sells a single product.
$$\begin{array} { l r } \text { Sales (2,900 units) } & \$ 269,700 \\\text { Variable costs } & 107,300 \\\text { Contribution margin } & 162,400 \\\text { Fixed costs } & 137,100 \\\text { Operating profit } & \$ 25,300\end{array}$$
If the company sells 3,100 units, its total contribution margin should be closest to:

A) $27,045.
B) $181,000.
C) $162,400.
D) $173,600.