Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations Selling price Units in beginning inventory Units produced 442 Units sold Units in ending inventory Variable costs per unit:" Direct materials $102 0 3,700 3,220 480 Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense The total contribution margin for the month under variable costing is $ 19 $ 39 $7 $ 4 $61,500 $ 2,800 $41,960 $106,260 $44,760 $119,140