The followingstatic budgetis provided:

Static Budget

Per Unit

Total at 15,000 units

Sales

$60

$900,000

Less variable costs:

Manufacturing costs

(30)

(450,000)

Selling and administrative costs

(10)

(150,000)

Contribution margin

$20

$300,000

Less fixed costs:

Manufacturing costs

(75,000)

Selling and administrative costs

(125,000)

Total fixed costs

(200,000)

Net income

$100,000

What will be the flexible budget contribution margin when 13,000 units are produced and sold?