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

Selling price	$111
Units in beginning inventory	400
Units produced	8,800
Units sold	8,900
Variable costs per unit:
Direct materials	$34
Direct labour	$37
Variable manufacturing overhead	$3
Variable selling and administrative	$9
Fixed costs:
Fixed manufacturing overhead	$61,600
Fixed selling and administrative	$169,100

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

Required:

Compute the total Contribution Margin.

Compute the Operating Income under Variable Costing.

Prepare a reconciliation from your Variable Costing Operating Income to compute Operating Income under absorption costing.