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Gabbert Corporation, which has only one product, has provided the following data concerning its most recent month of operations, Selling price $90 Units in beginning

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

Selling price $90
Units in beginning inventory 0
Units produced 3,600
Units sold 3,400
Units in ending inventory 200
Variable costs per unit:
Direct materials $23
Direct labor $11
Variable manufacturing overhead $2
Variable selling and administrative $8
Fixed costs:
Fixed manufacturing overhead $93,600
Fixed selling and administrative $61,200

The total contribution margin for the month under variable costing is

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