Anders Supply Experienced the Following Costs in May During May, the Company Manufactured 22,000 Units and Sold 24,000

Multiple Choice

Anders Supply experienced the following costs in May: $\begin{array}{ll}\text { Direct materials } & \$ 6.50 \text { per unit } \\\text { Direct labor } & \$ 2.20 \text { per unit } \\\text { Manufacturing overhead costs } &\\\text { Variable } & \$ 3.10 \text { per unit } \\\text { Fixed } & \$ 44,000\\\text { Selling \& administrative costs }\\\text { Variable selling costs } & \$ 1.50 \text { per unit } \\\text { Fixed selling costs } & \$ 21,000 \\\text { Fixed admini strative costs } & \$ 16,000\end{array}$ During May, the company manufactured 22,000 units and sold 24,000 units. Beginning inventory totaled 3,400 units. If the average selling price per unit was $28, how much is the company's contribution margin?

A) $327,400
B) $352,800
C) $323,400
D) $344,800