Aaron Corporation, which ha only one product, ha provided the following data concerning it mot recent month of operation:





Selling price $ 90

Unit in beginning inventory 0
Unit produced 3,400
Unit old 3,000
Unit in ending inventory 400




Variable cot per unit:
Direct material $ 21
Direct labor $ 38
Variable manufacturing overhead $ 6
Variable elling and adminitrative expene $ 4
Fixed cot:
Fixed manufacturing overhead $ 54,400
Fixed elling and adminitrative expene $ 3,000


The total gro margin for the month under the aborption coting approach i:

$63,000

$12,000

$27,000

$59,400