I am having some difficulty determining variable cost of goods sold and feel I'm overlooking something simple. The cost of goods sold given is $388,000.

Dion Company reports the absorption costing income statement below for May. The company began the month with no finished goods inventory. Dion produced 21,600 units, and 2,800 units remain in ending finished goods inventory for May. Fixed overhead was $54,000. Variable selling and administration expenses were $38,000 and fixed selling and administrative expenses were $18,000.