A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$ 88
Units in beginning inventory	0
Units produced	5,200
Units sold	4,900
Units in ending inventory	300
Variable costs per unit:
Direct materials	$ 12
Direct labor	$ 23
Variable manufacturing overhead	$ 2
Variable selling and administrative expense	$ 5
Fixed costs:
Fixed manufacturing overhead	$ 161,200
Fixed selling and administrative expense	$ 63,700

The total contribution margin for the month under variable costing is: