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?