Delos,IncReports the Following Information for April What Is the Contribution Margin of Sigma?
A)$119,000
B)$644,000
C)$350,000

Delos,Inc.reports the following information for April: $$\begin{array} { | l | r | r | } \hline & \text { Sigma } & \text { Gamma } \\\hline \text { Units sold } & 2000 \text { units } & 750 \text { units } \\\hline \text { Sales price per unit } & \$ 350 & \$ 700 \\\hline \text { Variable manufacturing cost per unit } & 175 & 500 \\\hline \text { Sales commission per unit: } & & \\\hline \text { Sigma: } 8 \% \text { of sales price } & 28 & \\\hline \text { Gamma: } 8 \% \text { of sales price } & & 56 \\\hline\end{array}$$ What is the contribution margin of Sigma?

A) $119,000
B) $644,000
C) $350,000
D) $294,000