A and B are autonomous divisions of a corporation. They have no beginning or ending inventories, and the number of units produced is equal to the number of units sold. Following is financial information relating to the two divisions.

                                                  D i v i s i o n

                                                  A            B

Sales                                         $150,000   $400,000

Other revenue                                   10,000    1 5,000

Direct materials                                 30,000     65,000

Direct labor                                     20,000     40,000

Variable factory overhead                        5,000     15,000

Fixed factory overhead                          25,000     55,000

Variable selling and administrative expense     15,000      30,000

Fixed selling and administrative expense        35,000      60,000

Central corporate expenses (allocated)          12,000      20,000

What is the contribution margin of Division B?

A. $150,000

B. $205,000

C. $235,000

D. $265,000