Taylors Cheesecakes supplies cheesecakes to three large supermarket chains. Management has become concerned about the rising costs associated with the processing and dispatch of orders. An activity analysis of the indirect costs identified the following customer-related costs:

				Customer use of cost driver
Activity cost pool	Cost driver	Est. indirect costs	Exp. Use of cost driver	1	2	3
Orders processing	No. orders	$261,000	421	159	108	154
Returns processing	No. returns	$46,000	92	29	45	18
Delivery	No. deliveries	$112,000	799	287	222	290
Rush orders	No. rush orders	$97,000	41	11	21	9
Sales visits	No. visits	$29,000	115	32	32	51

Sales are always marked up 40% on cost. The sales mix for the three customers in the period of investigation is as follows: Customer 1 - $659,000; Customer 2 - $403,000; Customer 3 - $344,000. Compute the highest contribution margin for the three customers and enter the amount below:

Answer: