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

Selling price$100

Units in beginning inventory0

Units produced5,500

Units sold5,400

Units in ending inventory100

Variable costs per unit:

Direct materials$23

Direct labor25

Variable manufacturing overhead2

Variable selling and administrative9

Fixed costs:

Fixed manufacturing overhead$137,500

Fixed selling and administrative70,200

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

$221,400

$83,900

$270,000

$135,000