James Manufacturing had the following information available for July:

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

Units 13,000 ? 1,000 U ?

Sales revenue ? $ 17,300 F ? ? ?

Less:

Variable manufacturing costs $ 90,000 $ 98,000 ? $ 123,000

Variable marketing and administrative ? $ 3,000 U ? $ 3,700 F $ 39,000

Contribution margin $ 58,000 ? ? $ 6,900 U ?

What was Jamess master budget contribution margin?