Aaron Corporation, which has only one product, has provided the following data concerning most recent month of operations: Selling price $ 90 Units in beginning inventory Units produced Units sold Units in ending inventory 0 3,400 3,000 400 Variable costs per unit: Direct materials $ 21 Direct labor $ 38 Variable manufacturing overhead $ 6 Variable selling and administrative expense $ 4. Fixed costs: Fixed manufacturing overhead $ 54,400 Fixed selling and administrative expense $ 3,000 The total contribution margin for the month under variable costing is: $75,000 $63,000 $27,000 $75,000 $63,000 $27,000 $8,600