The following income statements are provided for Li Company's last two years of operation: Year 1 Year 2 Number of units produced and sold 4,400 4,000 Sales revenue $ 67,760 $ 61,600 Cost of goods sold 39,960 36,260 Gross margin 27,800 25,340 General, selling, and administrative expenses 16,220 15,100 Net income $ 11,580 $ 10,240 Assuming that cost behavior did not change over the two-year period, what is Li Company's contribution margin in Year 2?