The Cosmetic Department Experienced the Following Revenue and Expenses During

Multiple Choice

The cosmetic department experienced the following revenue and expenses during December:
$$\begin{array} { | l | r | } \hline \text { Sales } & \$ 86,000 \\\hline \text { Cost of Goods Sold } & 30,000 \\\hline \text { Direct Operating Expenses } & 9,000 \\\hline \text { Indirect Operating Expenses } & 3,000 \\\hline\end{array}$$
The cosmetic department's contribution margin is:

A) $57,000.
B) $44,000.
C) $53,000.
D) $47,000.