The Heartlake Corporation manufactures and sells toy gyroscopes. The following data to sales and production of the toy gyroscopes for last year.

Selling price per unit

$8.20

Variable manufacturing costs per unit

$1.84

Variable selling and administrative expenses per unit

$4.45

Fixed manufacturing overhead(in total)

$79,000

Fixed selling and administrative expenses(in total)

$83,000

Units produced during the year

520,000

Units sold during year

190,000

Using variablecosting, what is the contribution margin for lastyear?