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.