Ramort Company reports the following for its single product. Ramort produced and sold 23,200 units this year.

Direct materials	$ 26	per unit
Direct labor	$ 28	per unit
Variable overhead	$ 19	per unit
Fixed overhead	$ 46,400	per year
Variable selling and administrative expenses	$ 3	per unit
Fixed selling and administrative expenses	$ 68,400	per year
Sales price	$ 108	per unit

Compute contribution margin for the company under variable costing.