The following costs were incurred in September:

Direct materials	$40,100
Direct labor	$29,700
Manufacturing overhead	$21,200
Selling expenses	$25,600
Administrative expenses	$32,100

Conversion costs during the month totaled:

$148,700

$50,900

$61,300

$69,800

Ladanza Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $135.00 per unit.

Sales volume (units)	11,000	12,120
Cost of sales	$935,000	$1,030,200
Selling and administrative costs	$627,000	$644,920

The best estimate of the total contribution margin when 11,410 units are sold is:

	$167,570
	$387,940
	$501,970
	$244,250