ABC plc is a manufacturer of chocolate bars. The standard marginal cost card for a box of chocolate bars is as follows:

	per box
Selling price	40.00
Raw materials 2kg	(6.4)
Labour six hours	(14.40)
Contribution	19.2

Budgets are prepared for each month of the year. The budget for September is as follows:

	Raw materials	Finished goods
Production	N/A	2,000 boxes
Stock at 1 september	5,000 kg	200 boxes
Stock at 30 September	5,500 kg	400 boxes

Assuming that there is no wastage in the production process, what is ABC plc's budgeted contribution for September