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: