Gabriel Inc. makes a single produce. Financial information for the most recent two years is shown below.

	2019	2020
Sales in units	50,000	55,000
Sale revenue	600,000	660,000
Cost of Goods Sold	210,000	230,000
Gross Margin	390,000	430,000
Selling and Admin. Expenses
Shipping Expense	150,000	165,000
Advertising Expense	45,000	45,000
Depreciation Expense	23,000	23,000
Total selling and Admin Expense	218,000	233,000
Net operating income (loss)	172,000	197,000

Question 11(b):

Refer to the information for Gabriel Inc. above. Assuming that the company expects to sell 60,000 units in 2021, the expected total fixed costs for 2021 would be $ and the expected total contribution margin for 2021 would be $ .