Anders Supply experienced the following costs in May:

Direct materials	$6.50 per unit
Direct labor	$2.20 per unit
Manufacturing overhead costs
Variable	$3.10 per unit
Fixed	$44,000
Selling & administrative costs
Variable selling costs	$1.50 per unit
Fixed selling costs	$21,000
Fixed administrative costs	$16,000

During May, the company manufactured 22,000 units and sold 24,000 units. Beginning inventory totaled 3,400 units. If the average selling price per unit was $28, how much is the companys contribution margin?