The income statement for the RUN-71175 company, an atletic shoe retailer, for the first quarter of the year is presented below:

RUN-71175
Income Statement
Sales			$	213,200
Cost of goods sold				80,600
Gross margin				132,600
Selling and administrative expenses
Selling	$	70,400
Administration		34,792		105,192
Net operating income			$	27,408

On average, an athletic shoe sells for $82. Variable selling expenses are $19 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-71175 for the first quarter?