Johny Pickles Brewing has decided to expand its business empire. In addition to providing world class beer, management has decided to put H&R Block out of business by opening a tax preparation service.

After the first year, the Johny Pickles Tax Service prepared 557 individual returns and 99 business returns. The price for an individual and business returns averaged $77 and $461 per return, respectively. The variable costs for individual and business average $32 and $305 per return, respectively.

How much more was the total contribution margin for individual returns than for business returns? Your answer should be to the whole dollar.