A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials $ 88 0 5,200 4,900 300 Direct labor Variable manufacturing overhead. Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 12 $ $ $ 2325 $161,200 The total contribution margin for the month under variable costing is: $ 63,700