Iaci Corporation Is a Wholesaler That Sells a Single Product

Multiple Choice

Iaci Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $133.60 per unit. $$\begin{array} { | l | r | r | } \hline \text { Sales volume (units) } & 4,000 & 5,000 \\\hline \text { Cost of sales } & \$ 383,600 & \$ 479,500 \\\hline \text { Selling and administrative costs } & \$ 124,400 & \$ 136,000 \\\hline\end{array}$$ The best estimate of the total contribution margin when 4,300 units are sold is:

A) $112,230
B) $162,110
C) $28,380
D) $45,150