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Hadley Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 126 Units in beginning inventory 0 Units produced 1,900 Units sold 1,800 Units in ending

Hadley Corporation, which has only one product, has provided the following data concerning its most recent month of operations:


 



   

Selling price $ 126

   

Units in beginning inventory 0

Units produced 1,900

Units sold 1,800

Units in ending inventory 100 



   

Variable costs per unit:  

Direct materials $ 49

Direct labor $ 28

Variable manufacturing overhead $ 5

Variable selling and administrative expense $ 11

Fixed costs:  

Fixed manufacturing overhead $ 32,300

Fixed selling and administrative expense $ 23,400 


The total contribution margin for the month under variable costing is:


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