During its most recent fiscal year, Raphael Enterprises sold 380,000 electric screwdrivers at a price of $20.40 each. Fixed costs amounted to $1,444,000 and pretax income was $1,824,000. What amount should have been reported as variable costs in the company's contribution margin income statement for the year in question?a. $4,484,000.b. $3,268,000.c. $5,928,000.d. $3,752,000.e. $3,040,000.