40. Chapter 6: A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $89 0 4,300 4,000 300 Selling price... Units in beginning inventory. Units produced Units sold....... Units in ending inventory Variable costs per unit: Direct materials Direct labor.... Variable manufacturing overhead Variable selling and administrative.. Fixed costs: Fixed manufacturing overhead.. Fixed selling and administrative $13 $35 $1 $10 $77,400 $24,000 Compute the total contribution margin for the month under variable costing