The Crested Butte Company Recorded the Following Data for a Product

Multiple Choice

The Crested Butte Company recorded the following data for a product line: $$\begin{array} { l r } \text { Sales } & \$ 250,000 \\\text { Variable manufacturing expenses } & 50,000 \\\text { Direct fixed manufacturing expenses } & 37,500 \\\text { Variable selling and administrative expenses } & 25,000 \\\text { Direct fixed selling and admin. expenses } & 30,000\end{array}$$
What is the contribution margin of the product line?

A) $175,000
B) $162,500
C) $142,500
D) $170,000