Trevor company reports the variable costing income statement below for June. The company began the month with no finished goods inventory. It produced 10,600 units in June, and 2,300 units remain in ending finished goods inventory.

Sales (8,300 units) $ 332,000
Variable expenses
Variable cost of goods sold $ 239,000
Variable selling and administrative expenses 38,000 277,000
Contribution margin 55,000
Fixed expenses
Fixed overhead 6,360
Fixed selling and administrative expenses 13,900 20,260
Income $ 34,740