Porter Company has provided the following data for the second quarter of the most recent year: Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $300,000 Fixed manufacturing overhead. . . . . . . . . . . . . . 55,000 Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72,500 Fixed selling expense . . . . . . . . . . . . . . . . . . . . . 46,250 Variable manufacturing overhead . . . . . . . . . . . 41,000 Variable administrative expense. . . . . . . . . . . . . 48,000 Direct materials . . . . . . . . . . . . . . . . . . . . . . . . . 51,500 Fixed administrative expense. . . . . . . . . . . . . . . 44,500 Variable selling expense. . . . . . . . . . . . . . . . . . . $ 49,750 Assume that direct labor is a variable cost and that there were no beginning or ending inventories. What is the total contribution margin of Porter Company for the second quarter