Your company manufactures two product lines of coffee makers. The line of single serve coffee makers reported a loss of $$130,200$ after selling $8,400$ units. You cannot reduce fixed costs, and you are thinking about dropping the product line. Given the additional financial accounting system information below, what is the total incremental contribution margin of the single serve coffee makers?

Single Serve Coffee Maker

Per Unit

Total

Sales

$$99\mathrm{.}00$

$$831,600\mathrm{.}00$

Direct material

$$23\mathrm{.}62$

$$198,408\mathrm{.}00$

Direct labor

$$11\mathrm{.}49$

$$96,516\mathrm{.}00$

Manufacturing overhead: variable

$$19\mathrm{.}24$

$$161,616\mathrm{.}00$

Non$-$manufacturing overhead: variable

$$4\mathrm{.}02$

$$33,768\mathrm{.}00$

Total variable cost

$$58\mathrm{.}37$

$$490,308\mathrm{.}00$

Manufacturing overhead: fixed

$$24\mathrm{.}84$

$$208,656\mathrm{.}00$

Non$-$manufacturing overhead: fixed

$$31\mathrm{.}29$

$$262,836\mathrm{.}00$

Total fixed cost

$$56\mathrm{.}13$

$$471,492\mathrm{.}00$

Total cost

$$114\mathrm{.}50$

$$961,800\mathrm{.}00$

Profit

$($$$15\mathrm{.}50)$

$($$$130,200\mathrm{.}00)$

$1$ point

$$831,600$

$$130,200$

$$81\mathrm{.}26$

$$341,292$