Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations:

	Per Unit	Per Year
Selling Price	$ 200
Direct materials	$ 75
Direct labor	$ 50
Variable manufacturing overhead	$ 10
Sales commission	$ 8
Fixed selling and administrative expense		$ 110,000
Fixed manufacturing overhead		$ 300,000

Using variable costing, what is the companys contribution margin for the second year of operations?