Answer:
$225,400
Explanation:
The computation of total contribution margin under variable costing is shown below:-
Sales (4900 × $88)                             $431,200
Less:Variable cost  
Direct material (4900 ×  $12)              ($58,800)  
Direct labor (4900 × 23)                    ($112,700)  
Variable manufacturing overhead 
(4900 ×  2)                                            ($9,800)  
Variable selling and administrative 
expenses (4900 × $5)                         ($24,500)  
Total variable expenses                     ($205,800)
Contribution margin                           $225,400
Therefore the total contribution margin under variable costing is $225,400