A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: The total contribution margin for the month under the variable costing approach is:

Selling price,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,$135

Units in beginning inventory....................... 0

Units produced...........................................6,400

Units sold..................................................6,200

Units in ending inventory.............................200

Variable cost per unit:

Direct materials..........................$49

Direct labor................................$38

Variable manufacturing overhead...$6

Variable selling and administrative......$11

Fixed costs:

Fixed manufacturing overhead........................$108.800

Fixed selling and administrative........................74,400