what is the contribution margin under variable costing?

In the Heenemen Company, sales are $800,000, cost of goods under absorption costing is $600,000 and total operating expenses are $120,000. If cost of goods sold is 70% variable and total operating expenses are 60% fixed, what is the contribution margin under variable costing?

a. $380,000.

b. $332,000.

c. $308,000.

d. $260,000.