Question $26(5$ points$)$

Wight Corporation has provided its contribution format income statement for June. The company produces and sells a single product.

Sales $(3,900$ units$)$

$ $105,300$

Variable expenses

$42,900$

Contribution margin

$62,400$

Fixed expenses

$43,800$

Net operating income

$ $18,600$

If the company sells $4,000$ units, what is the total contribution margin?