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Haaikon Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $86 Units in beginning inventory 0 Units produced 3,400 Units sold 3,300 Units in ending inventory 100 Variable costs per unit: Direct materials $17 Direct labor $39 Variable manufacturing overhead $1 Variable selling and administrative $8 Fixed costs: Fixed manufacturing overhead $40,800 Fixed selling and administrative $23,100 The total contribution margin for the month under the variable costing approach is: $56,100 $28,500 $95,700 $69,300