Anders Supply experienced the following costs in May:

Direct materials                                      $6.50 per unit

Direct labor                                            $2.20 per unit

Manufacturing overhead costs

      Variable                                           $3.10 per unit

      Fixed                                                        $44,000

Selling & administrative costs

      Variable selling costs                       $1.50 per unit

      Fixed selling costs                                     $21,000

      Fixed administrative costs                         $16,000

During May, the company manufactured 22,000 units and sold 24,000 units. Beginning inventory totaled 3,400 units. If the average selling price per unit was $28, how much is the company's contribution margin?