Oriole, Inc.s breakeven point in sales dollars is $335392 when its fixed costs are $161582. Heart sells 2 products, Simple and Complex. Simple sells for $58 while Complex sells for $61. At the breakeven point, Heart must sell 1700 units of Simple and 3080 units of Complex. If Simples variable costs are $39 per unit, what is the contribution margin of Complex (if necessary, round your answer to the nearest cent)?