Swan Textiles Inc. produces and sells a decorative pillow fo…

Swan Textiles Inc. produces and sells a decorative pillow for $98.00 per unit. In the first month of operation, 2,300 units were produced and 1,800 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes:           Variable manufacturing costs    $23.00 per unit         Variable marketing costs        $6.00 per unit         Fixed manufacturing costs        $15 per unit         Administrative expenses, all fixed        $21.00 per unit         Ending inventories:            Direct materials           -0-            WIP                               -0-            Finished goods           500 units   What is the contribution margin using variable costing?