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

Variable costs per unit:
Direct materials	$	46
Direct labor	$	28
Variable manufacturing overhead	$	2
Variable selling and administrative expense	$	7
Fixed costs:
Fixed manufacturing overhead	$	33,800
Fixed selling and administrative expense	$	8,800

Selling price	$	106
Units in beginning inventory		0
Units produced		2,600
Units sold		2,200
Units in ending inventory		400

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

Multiple Choice

$37,400

$50,600

$66,000

$16,800