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 $95 5,300 5,000 300 Units in ending inventory Variable costs per unit Direct materials $33 Direct labor $15 Variable manufacturing overhead $21 Variable selling and administrative $10 Fixed costs: Fixed manufacturing overhead $68,900 Fixed selling and administrative $28,000 The total contribution margin for the month under variable costing is 4.