Neon Company manufactures widgets. The following data is related to sales and production of the widgets for last year.

Selling price per unit

$ 130

Variable manufacturing costs per unit	$ 63
Variable selling and administrative expenses per unit	$ 5
Fixed manufacturing overhead (in total)	$ 35,000
Fixed selling and administrative expenses (in total)	$ 9,000
Units produced during the year	1,700
Units sold during year	1,400

Using variable costing, what is the contribution margin for last year?