Alton Inc. Is working at full production producing 24,000 units of a unique product. Manufacturing costs per unit for the product are the unit manufacturing overhead cost is a $6 variable cost per unit and $96,000 fixed costs. The nonmanufacturing costs, all variable, are $8 per unit, and the sales price is $47 per unit. Sports Headquarters Company (SHC) has asked Alton to produce 5, 500 units of a modification of the new product. This modification would require the same manufacturing processes. SHC has offered to share the nonmanufacturing costs equality with Alton. Alton would sell the modified product to SHC for $37 per unit. Required: Calculate the contribution margin for 5, 500 units for both the current and special order