James Manufacturing had the following information available for July:

Actual Results Flexible Budget Variance Flexible Budget Sales Activity Variance Master Budget

Units $13,000?2,000$ U $?$

Sales revenue $?$ $ $13,000$ F $???$

Less:

Variable manufacturing costs $ $87,750$ $ $91,000?$ $ $105,000$

Variable marketing and administrative $?$ $ $3,250$ U $?$ $ $4,000$ F $ $30,000$

Contribution margin $ $52,000??$ $ $6,000$ U $?$

What was James$$s master budget sales revenue?