Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 101 Units in beginning inventory Units produced Units sold Units in ending inventory 3,000 2,550 450 $ $ 25 35 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 3 A $62,000 $ 2,600 The total contribution margin for the month under variable costing is: $81.600 $19.600 $17.000