Swan Textiles Inc. produces and sells a decorative pillow for 98 per unit. In the first month of operation, 2,300 units were produced and 1,800 units were sold. Other information for the month includes:

Variable manufacturing costs	23 per unit
Variable marketing costs	6 per unit
Fixed manufacturing costs	15 per unit
Administrative expenses, all fixed	21 per unit
Ending inventories:
Direct materials	-0-
WIP	-0-
Finished goods	500 units

What is the contribution margin using variable costing?