Assume the following information for a merchandising company:

Number of units sold $20,000$

Selling price per unit $ $30$

Variable selling expense per unit $ $3\mathrm{.}60$

Variable administrative expense per unit $ $3\mathrm{.}10$

Fixed administrative expenses $ $50,000$

Beginning merchandise inventory $ $24,000$

Ending merchandise inventory $ $19,000$

Merchandise purchases $ $340,000$

What is the contribution margin?