Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 98 Units in beginning inventory Units produced Units sold Units in ending inventory 3,400 2,990 410 $ $ 21 38 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 4 $44,600 $ 2,800 "he total contribution margin for the month under variable costing is: Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 90 Units in beginning inventory Units produced Units sold Units in ending inventory 3,400 3,000 400 A A A Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense A $54,400 $ 3,000 The total gross margin for the month under the absorption costing approach is