The following costs result from the production and sale of 4,650 drum sets manufactured by Tight Drums Company for the year ended December 31. The drum sets sell for $315 each.

Variable costs
Plastic for casing	$ 139,500
Wages of assembly workers	441,750
Drum stands	181,350
Sales commissions	130,200
Fixed costs
Taxes on factory	8,500
Factory maintenance	17,000
Factory machinery depreciation	77,000
Lease of equipment for sales staff	17,000
Accounting staff salaries	67,000
Administrative salaries	147,000

Required: 1. For each dollar of sales, how much is left to cover fixed costs and contribute to income?