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

Selling price	$	145
Units in beginning inventory		0
Units produced		3,600
Units sold		3,400
Units in ending inventory		200

Variable costs per unit:
Direct materials	$	36
Direct labor	$	57
Variable manufacturing overhead	$	3
Variable selling and administrative expenses	$	5
Fixed costs:
Fixed manufacturing overhead	$	79,200
Fixed selling and administrative expense	$	64,600

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

Multiple Choice

$70,400

$149,600

$166,600

$91,800