The income statement for the RUN company, an atletic shoe retailer, for the first quarter of the year is presented below. RUN-77840 Income Statement $316,800 125,400 191,400 Sales Cost of goods sold Gross margin Selling and administrative expenses Selling Administration Net operating income $113,800 48,008 161,808 $ 29,592 On average, an athletic shoe sells for $96. Variable selling expenses are $26 per athletic shoe, and the remaining selling expenses are fixed. The variable administrative expenses are 6% of sales with the remainder being fixed. How much is the total contribution margin for RUN o for the first quarter