The moment-distribution method for frames with no sidesway follows the same procedure as that given for beams. Repeat this process of locking and unlocking joints until the desired degree of accuracy is obtained. The process should be stopped with no carry-over of the last moment. Finally, add each column of FEMs, distributed moments, and carry-over moments. These sums represent the internal moments at each joint. If done correctly, moment equilibrium at the joints will be achieved.

Aaron corporation, which has only one product, has provided the following data concerning its most recent month of operations: selling price $ 102 units in beginning inventory 0 units produced 4,900 units sold 4,260 units in ending inventory 640 variable costs per unit: direct materials $ 20 direct labor $ 41 variable manufacturing overhead $ 5 variable selling and administrative expense $ 4 fixed costs: fixed manufacturing overhead $ 64,200 fixed selling and administrative expense $ 2,900 the total contribution margin for the month under variable costing is: