Alpha Company manufactures a single product, the Whiz Mixer kitchen appliance, which it sells for $32 per unit. Information about costs, production, and sales for the month of March is provided below: Variable Costs Fixed Costs Direct materials $10.00/unit Manufacturing overhead $23,000 Direct labour $4.50/unit Selling and Administration $10,000 Variable manufacturing overhead $2.50/unit Units produced in period 6,000 Variable selling/administration $2.00/unit Units sold in period 6,000 Beginning inventory $0 What is the contribution margin for Alpha Company under a variable costing system