Iacob Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $185.00 per unit.

Sales volume (units)		6,900			8,120
Cost of sales	$	545,100		$	641,480
Selling and administrative costs	$	672,000		$	704,940

The best estimate of the total contribution margin when 7,590 units are sold is:

Multiple Choice

• $269,570

• $177,870

• $599,610

• $713,640