Carbon,Inc What Is the Contribution Margin of Alpha?
A)$124,000
B)$644,000
C)$400,000

Carbon,Inc.reports the following information for April: $$\begin{array} { | l | r | r | } \hline & \text { Alpha } & \text { Beta } \\\hline \text { Units sold } & 2,000 \text { units } & 800 \text { units } \\\hline \text { Sales price per unit } & \$ 350 & \$ 600 \\\hline \text { Variable manufacturing cost per unit } & 150 & 500 \\\hline \text { Sales commission per unit: } & & \\\hline \text { Alpha: } 8 \% \text { of sales price } & 28 & \\\hline \text { Beta: } 8 \% \text { of sales price } & & 48 \\\hline\end{array}$$ What is the contribution margin of Alpha?

A) $124,000
B) $644,000
C) $400,000
D) $344,000