Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense The total contribution margin for the month under variable costing is: $ 88 0 5,200 4,900 300 $ 12 $ 23 $2 $5 $161,200 $ 63,700

The total contribution margin for the month under variable costing is