How are they finding the variable selling and administrative expenses of $54720?

Sales 1 209 600 Variable cost of goods soled: Variable cost of goods manufactured $952,400 Inventory, June 50 (2,400 units) (135,200) Total variable cost of goods sold 794 200 Manufacturing margin $ 410 400 Variable selling and administrative expenses 54,720 Contribution margin 35 5,680 Fixed costs FEELS Fixed manufacturing costs