Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year.

Selling price per unit	$ 130$130
Variable manufacturing costs per unit	$ 64$64
Variable selling and administrative expenses per unit	$ 7$7
Fixed manufacturing overhead (in total)	$ 35 comma 000$35,000
Fixed selling and administrative expenses (in total)	$ 6 comma 000$6,000
Units produced during the year	1 comma 5001,500
Units sold during year	1 comma 2001,200

Using variable costing, what is the contribution margin for last year?