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Neon Company manufactures widgets. The following data is related to sales and production of the widgets for last year.

Selling price per unit $ 130
Variable manufacturing costs per unit $ 63
Variable selling and administrative expenses per unit $ 5
Fixed manufacturing overhead (in total) $ 35,000
Fixed selling and administrative expenses (in total) $ 9,000
Units produced during the year 1,700
Units sold during year 1,400

Using variable costing, what is the contribution margin for last year?

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