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ABC Corporation sells its product for $195.70 per unit. In 2015 the company had total sales in units of 6,000. The total costs were the

ABC Corporation sells its product for $195.70 per unit. In 2015 the company had total sales in units of 6,000. The total costs were the following:

Variable cost of sales $457,800

Fixed cost of sales 100,000

Variable selling & administrative costs 108,500

Fixed selling & administrative costs 512,400

What is the best estimate of the total contribution margin?

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