Please solve and explain:

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations Selling price Units in beginning inventory Units produced Unlts sold Unlts in ending inventory Variable costs per unit: 89 0 4,300 4,000 300 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative 13 35 10 Fixed costs: Flxed manufacturing overhead Fixed selling and administrative $ 77,400 $ 24,000 The total contribution margin for the month under variable costing is $160,000 O $88,000 O $42,600 O $120,000