Question - Gluten Corporation has the following information pertaining to its Century Division for this year:

Century

Fixed manufacturing expenses                                       $65,000

Fixed selling and administrative expenses                       56,000

Sales                                                                           375,000

Direct manufacturing costs (variable)                              88,000

Variable selling and administrative expenses                    32,000

Corporate expenses allocated to the Century Division       $89,000

Calculate the Century Division's contribution margin.