Roby Manufacturers manufactures household lamps, and sells them at $84 per unit. In the first month of operation, 2,350 units were produced and 1,980 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes:

       Variable manufacturing costs                     $22.54 per unit

       Variable marketing costs                             $4.91 per unit

       Fixed manufacturing costs                          $10.00 per unit

       Administrative expenses, all fixed              $18.21 per unit

       Ending inventories:

           Direct materials                                           -0-

           WIP                                                              -0-

           Finished goods                                           370 units

What is the contribution margin of the business in the first month of operation using the variable costing method?