A company reports the following sales and cost information.

Fixed overhead

$\backslash$table$[[$Variable selling and administrative expenses,$172,000],[$Sales$,87,000],[$Variable cost of goods sold,$721,000],[$Fixed selling and administrative expenses,$207,000],[,59,000]]$

Calculate contribution margin.

$\backslash$table$[[$Contribution Margin$],[,],[,],[,]]$