Seaside Sandals Company is a retailer of leather sandals. Operating income for the month of March is as follows: Sales Cost of goods sold Gross profit Selling expenses Administrative expenses Operating income $ 800,000 (360,000) $ 440,000 (100,000) (110,000) $ 230,000 Each sandal sells for $40. Variable selling expenses are $3 per sandal, and the remainder of the selling expenses are fixed. Variable administrative expenses are 7% of sales, and the remainder of the administrative expenses are fixed. What is Seaside Sandals' contribution margin for the month of March? Round to the nearest whole dollar amount and do not enter a dollar sign or a decimal point (e.g., enter 89, not $89.00).