Assume the Following Information for Green Bluff's #1 Product Line

Multiple Choice

Assume the following information for Green Bluff's #1 Product Line:
$$\begin{array} { l r } \text { Sales } & \$ 600,000 \\\text { Variable manufacturing expenses } & 120,000 \\\text { Direct fixed manufacturing expenses } & 75,000 \\\text { Variable selling and administrative expenses } & 65,000 \\\text { Direct fixed selling and administrative expenses } & 60,000\end{array}$$
-Refer to the Figure.What is the contribution margin of the product line?

A) $215,000
B) $325,000
C) $415,000
D) $480,000