Iacono 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 $127.20 per unit.

	Sales volume (units)..................................	5,000	6,000
	Cost of sales..............................................	$419,000	$502,800
	Selling and administrative costs................	$186,500	$202,200

The best estimate of the total contribution margin when 5,300 units are sold is:

Solution: