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?