Neon Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit ?$130.00 Variable manufacturing costs per unit ?$62.00 Variable selling and administrative expenses per unit ?$5.00 Fixed manufacturing overhead? (in total) ?$30,000 Fixed selling and administrative expenses? (in total) ?$8,000 Units produced during the year ?1,500 Units sold during year ?1,100 Using variable? costing, what is the contribution margin for last? year?