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The following information was drawn from the accounting records of Dark Night, Inc Income Statement Sales Revenue (320 @ $670 per unit) $ 214,400 Cost

The following information was drawn from the accounting records of Dark Night, Inc

Income Statement
Sales Revenue (320 @ $670 per unit) $ 214,400
Cost of Goods Sold: Variable (320 @ $370 per unit) (118,400 )
Gross Margin 96,000
Sales Commissions (320 @ $50) (16,000 )
Fixed Period Expenses (12,500 )
Net Income $ 67,500

Based on this information Dark Nights contribution margin is:

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