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

Selling price.......................................................	$129
Units in beginning inventory..............................	0
Units produced...................................................	6,300
Units sold............................................................	6,100
Units in ending inventory...................................	200
Variable costs per unit:
Direct materials...............................................	$32
Direct labor......................................................	$50
Variable manufacturing overhead...................	$5
Variable selling and administrative.................	$11
Fixed costs:
Fixed manufacturing overhead........................	$88,200
Fixed selling and administrative.....................	$97,600

a.) What is the total contribution margin for the month under the variable costing approach?

b.) What is the total gross margin for the month under the absorption costing approach?

c.) What is the net operating income for the month under variable costing?