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Answer (C) is correct . Contribution margin equals sales minus variable costs. All variable costs will remain the same except that direct materials will increase to $22 per unit (1.1 × $20). Thus, total unit variable costs will be $52 ($22 + $15 + $12 + $3), and the contribution margin will be $1,080,000 [10,000 units ($160 unit selling price – $52)].

Answer (A) is incorrect because The amount of $620,000 includes all fixed costs.
Answer (B) is incorrect because The amount of $750,000 includes all manufacturing costs.
Answer (D) is incorrect because The amount of $1,110,000 assumes that the fixed costs and shipping and handling are the only relevant costs.