Neon Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit $130.00 Variable manufacturing costs per unit $62.00 Variable selling and administrative expenses per unit $5.00 Fixed manufacturing overhead (in total) $30,000 Fixed selling and administrative expenses (in total) $8,000 Units produced during the year 1,500 Units sold during year 1,100 Using variable costing, what is the contribution margin for last year?