Question: ABC Company uses the marginal costing system and budgets for 30,000 bottles of molasses to be produced for the period. The standard selling price is $15.00. Actual sales for the period is 28,000 units and the actual production is 30,000 units as budgeted. The standard cost of each bottle is as follows: Variable costs $6.00 Fixed overhead $3.00 Standard variable cost per unit $9.00 Determine the company's contribution margin a) $162,000 b) $252,000 c) $270,000 d) $168,000