Daniel Rubber Company produces a specialty item. Management has provided the following information: Actual sales 110,000 units Budgeted production 100,000 units Selling price $40.00 per unit Direct material costs $8.00 per unit Variable manufacturing overhead $3.00 per unit Variable administrative costs $5.00 per unit Fixed manufacturing overhead $4.00 per unit What is the total throughput contribution? $3,190,000 $2,640,000 $3,520,000 $4,070,000