Royalty Manufacturing has accumulated the following cost information related to the production and sale of 6,000 units of product #35BR:

Direct labor hours	4,500
Average labor rate	$9 per hour
Direct materials	$25,000
Unit selling price	$28.50
Variable manufacturing overhead	110% of direct materials
Variable selling and administrative expenses	$3 per unit
Fixed selling and administrative expenses	$32,000
Fixed manufacturing overhead	$27,000

Calculate Royalty's contribution margin related to product #35BR.

Group of answer choices

$60,000

$51,000

$1,000

$78,000