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?