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 579 individual retums and 98 business returns. The price for an individual and business returns averaged $93 and $462 per return, respectively. The variable costs for individual and business average $39 and $305 per return, respectively. On a per tax return basis, how much more is the contribution margin for business returns than for individual returns? Your answer should be to the whole dollar.