The following data is used in questions 14 through 16) Biff Inc., a national wholesaler, provided the following information for the month of September:

Sales price per unit$550 per unitUnits sold315 Merchandise inventory, beginning balance$31,000 Merchandise inventory, ending balance$42,000 Purchases of merchandise inventory$67,000 Property taxes on corporate office$16,000 Advertising expense$13,000 Administrative expense$29 per unit

The contribution margin for September was: