A product is produced in three steps, with the variable cost added at each step and the yield at each step as listed below:

Step 1 - Variable Cost Added at this Step: $5.00 ; Yield: 93%

Step 2 - Variable Cost Added at this Step: $8.00 ; Yield: 96%

Step 3 - Variable Cost Added at this Step: $10.00 ; Yield: 97%

If the selling price is $50, and there are enough materials and labor to start out to produce 1000 units at Step 1, what is the contribution at current quality levels? Assume units are inspected after each step and defective units are scrapped.

Please do not round at any step, EXCEPT for rounding down units produced to a whole number.