State University Business School (SUBS) offers several degrees, including Bachelor of Business Administration (BBA).

STATE UNIVERSITY BUSINESS SCHOOL, BBA DEGREE Degree Income Statement For the Academic Year Ending June 30
Revenue	$	2,140,000
Costs
AdvertisingBBA program		89,000
Faculty salaries		1,090,000
Degree operating costs (part-time staff)		200,000
Building maintenance		199,000
Classroom costs (building depreciation)		439,000
Allocated school administration costs		229,000
Total costs	$	2,246,000
Net loss	$	-106,000

The dean of the Business School is considering expanding the BBA program by offering an evening program in a nearby city. The program would be the same size (in terms of students). The schools CFO estimates that the combined BBA revenue (on-campus plus the evening program) will be twice the current revenue, as shown in the above table. Because the evening program will be new, advertising expenses for the evening session will be three times their current level. Faculty salaries will double. Degree operating costs will increase by 50 percent. Building maintenance and classroom costs will remain unchanged, but classroom space will be rented at a cost of $170,000 per academic year. School administration costs will increase by $24,000 , and allocated school administration costs (for both programs) will be $330,000 per academic year.

What will be the contribution of the combined BBA program be given these estimates?