Answer the following question$($s$)$ using the information below.

Jeppson Company manufactures computer hard drives. The following data is related

to sales and production of the computer hard drives for last year.

Using variable costing, what is the contribution margin at Jeppson Company for last

month?

A$)$ $$120,000$

B$)$ $$58,800$

C$)$ $$181,200$

D$)$ $$54,000$