Accurate Metal Company sold 34,000 units of it's product at a price of $290 per unit. Total variable cost per unit is $171, consisting of $157 in variable production cost and $8 in variable selling and administrative cost. Compute the manufacturing margin for the company under variable costing.A. $9,860,000B. $5,814,000C. $5,542,000D. $4,522,000