Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$	93
Units in beginning inventory		0
Units produced		3,600
Units sold		3,020
Units in ending inventory		580

Variable costs per unit:
Direct materials	$	19
Direct labor	$	33
Variable manufacturing overhead	$	5
Variable selling and administrative expense	$	5
Fixed costs:
Fixed manufacturing overhead	$	61,500
Fixed selling and administrative expense	$	3,500

The total contribution margin for the month under variable costing is:

Multiple Choice

$28,620

$93,620

$32,120

$108,720