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

	Selling price	$106
	Units in beginning inventory	0
	Units produced	2,600
	Units sold	2,200
	Units in ending inventory	400
	Variable costs per unit:
	Direct materials	$46
	Direct labor	28
	Variable manufacturing overhead	2
	Variable selling and administrative	7
	Fixed costs:
	Fixed manufacturing overhead	$33,800
	Fixed selling and administrative	8,800

The total gross margin for the month under the absorption costing approach is:

Compute the total contribution margin for the month under the variable costing