Clubb Company, which has only one product, has provided the following data concerning its most recent month of operations: selling price $110 units in beginning inventory 0 units produced 4,800 units sold 4,600 units in ending inventory 200 Variable cost per unit: deirect materials $48 direct labor $23 variable manufacturing overhead $2 variable selling and administrative $11 fixed cost: fixed manufacturing overhead $81,600 fixed selling and administrative $27,600 The total contribution margin for the month under the variable costing approach is: Answer $38,000 $92,000 $170,200 $119,600