Water company
Comparative Income Statement
For the Second Quarter
	April	May	June
Sales in units	4,500	5,250	6,000
Sales Revenue	$630,000	$735,000	$840,000
Cost of goods sold	$252,000	$294,000	$336,000
Gross margin	$378,000	$441,000	$504,000
Selling and administrative expenses:
Shipping expense	$56,000	$63,500	$71,000
Advertising expense	$70,000	$70,000	$70,000
Salaries and commisions	$143,000	$161,500	$180,500
Insurance expense	$9,000	$9,000	$9,000
Depreciation expense	$42,000	$42,000	$42,000
Total selling and administrative expense	$320,000	$346,250	$372,500
Net operating income	$58,000	$94,750	$131,500

Compute the company's total contribution margin for April.