Porter Company has provided the following data for the second quarter of the m

Porter Company has provided the following data for the second quarter of the most recent year:

Sales

300000

Fixed manufacturing overhead

55000

Direct labor

72500

Fixed selling expense

46250

Variable manufacturing overhead

41000

Variable administrative expense

48000

Fixed administrative expense

44500

Variable selling expense

49750

Assume that direct labor is a variable cost and that there were no beginning or ending inventories. What is the total contribution margin of Porter Company
for the second quarter?