Miller Company's total sales are $120,000. The company's direct labor cost is $15,000, which represents 30% of its total conversion cost and 40% of its total prime cost. Its total selling and administrative expense is $18,000 and its only variable selling and administrative expense is a sales commission of 5% of sales. The company maintains no beginning or ending inventories and its manufacturing overhead costs are entirely fixed costs.

Total Manufacturing Overhead cost $35,000

Total direct materials cost $22,000

Total manufacturing cost $72,500

Total variable selling/admin cost $6,000

Total variable cost $43,500

Total fixed cost $47,000

Total contribution margin?

How can I find the Total Contribution Margin?