James Manufacturing has the following information available for July: Flexible Budget Variance Actual Results Flexible Budget Sales Activity Variance Master Budget Units 13,000 2 2,000 U ? Sales revenue 2 $ 13,000 F ? ? ? Less: 87.750 $ 91,000 2 $ 105,000 Variable manufacturing costs Variable marketing and administrative 2 S 3,250 U ? $ 4,000 F S 30,000 $ 2 2 Contribution margin 52,000 $ 2 6.000 U What was James's master budget contribution margin? (CSLO 3.4) 552.000 547.500. $45,000