Department a in a Company Had Sales of $60,000 in the Year

Multiple Choice

Department A in a company had sales of $60,000 in the year 2012. Variables costs of sales was $30,000 and variable selling expenses were $9,000. Fixed administrative expenses were $5000. What is the contribution margin?

A) $60,000
B) $39,000
C) $21,000
D) $30,000
E) $16,000