Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 91 Units in beginning inventory Units produced Units sold Units in ending inventory 0 3,800 3,230 570 22 32 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 $ $ $ $ 5 3 $60,900 $ 2,400 The total contribution margin for the month under variable costing is