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

A) $27,100
B) $59,400
C) $48,600
D) $79,200

Total Contribution Margin

The difference between total sales revenue and total variable costs, indicating the total earnings available to cover fixed expenses and generate profit.

Variable Costing

An accounting method that only includes variable production costs (materials, labor, and overhead) in product costs, with fixed overhead expenses treated as period costs.