Hello, I have done most of the problem but I cannot figure out the variable manufacturing expense.

heducation.com/ext/map/index.html?_con=con&external_browser=0&launchUrl=https%253A%252F%252FIms.mheducation.com%252Fmghmiddleware%25 Homework Assignment i Saved Ramort Company reports the following cost data for its single product. The company regularly sells 24,000 units of its product at a price of $68.00 per unit. Direct materials 10.80 per unit Direct labor to 12.80 per unit Overhead costs for the year Variable overhead $ 3.80 per unit Fixed overhead per year $ 78, 406 Selling and administrative costs for the year Variable Fixed $ 2.80 per unit 000 99 $ Normal production level (in units) 24, 000 units Compute contribution margin under variable costing. RAMORT COMPANY Contribution margin Sales $ 1,632,000 Less: Variable expenses Variable selling and administrative expense $ 67,200 Variable manufacuring expense Total variable expense 67,200 Contribution margin $ 907,200