Don Juan Company Provided the Following Information Regarding Its One

Multiple Choice

Don Juan Company provided the following information regarding its one and only product-ice skates. $\begin{array}{ll}\text { Direct materials used } & \$ 300,000 \\\text { Direct labor } & 180,000 \\\text { Fixed overhead } & 100,000 \\\text { Fixed s elling and administrative costs } & 150,000 \\\text { Variable overhead } & 120,000 \\\text { Variable selling and administrative } & 60,000 \\\text { Selling unit price } & 75 \\\text { Units produced and sold } & 10,000\end{array}$ is the total manufacturing cost if the contribution approach is used.

A) $480,000
B) $420,000
C) $600,000
D) $300,000