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Barnes Company reports the following for its product for its first year of operations.

Direct materials $$36$ per unit

Direct labor $$26$ per unit

Variable overhead $ $12$ per unit

Fixed overhead $$54,000$ per year

Variable selling and administrative expenses $ $2$ per unit

Fixed selling and administrative expenses $$21,000$ per year

The company sells its product for $$160$ per unit. Compute contribution margin using variable costing assuming the company

$($a$)$ produces and sells $2,000$ units and

$($b$)$ produces $2,700$ units and sells $2,000$ units.