Dartmount Corporation Has Provided Its Contribution Format Income Statement for June.The

Multiple Choice

Dartmount Corporation has provided its contribution format income statement for June.The company produces and sells a single product.
$$\begin{array} { | l | r | } \hline \text { Sales } ( 2,900 \text { units) } & \$ 269,700 \\\hline \text { Variable costs } & 107,300 \\\hline \text { Contribution margin } & 162,400 \\\hline \text { Fixed costs } & 137,100 \\\hline \text { Operating protit } & \$ 25,300 \\\hline\end{array}$$
If the company sells 3,100 units,its total contribution margin should be closest to:

A) $27,045.
B) $181,000.
C) $162,400.
D) $173,600.