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 $176.00 per unit.

Sales volume (units)		8,400			10,040
Cost of sales	$	705,600		$	843,360
Selling and administrative costs	$	718,000		$	752,440

The best estimate of the total contribution margin when 9,200 units are sold is:

Multiple Choice

• $767,230

• $653,200

• $167,970

• $261,170