Answer the following question using the information below:

Jason Novelty Company produces a specialty item. Management has provided the following information:

Actual sales

130,000 unitsBudgeted production

101,000 unitsSelling price

$41 per unitDirect material costs

$10 per unitVariable manufacturing overhead

$4 per unitVariable administrative costs

$7 per unitFixed manufacturing overhead

$6 per unit

What is the total throughput contribution?

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Part 1

A.

$1,820,000

B.

$3,131,000

C.

$2,600,000

D.

$4,030,000