Zeman Company Has No Beginning and Ending Inventories,and Reports the Following

Multiple Choice

Zeman Company has no beginning and ending inventories,and reports the following data about its only product:
$\begin{array}{ll}\text { Direct materials used } & \$ 200,000 \\\text { Direct labor } & \$ 180,000 \\\text { Fixed indirect manufacturing } & \$ 100,000 \\\text { Fixed selling and administrative } & \$ 150,000 \\\text { Variable indirect manufacturing } & \$ 120,000 \\\text { Variable selling and administrative } & \$ 60,000 \\\text { Selling price(per unit) } & \$ 75\end{array}$
$\begin{array} { l } \text {Units produced and sold }&10,000 \\\end{array}$

Zeman Company uses the contribution approach to prepare the income statement.What is the contribution margin?

A) $150,000
B) $190,000
C) $250,000
D) $370,000