Simmоns Cоrpоrаtion, а mаnufacturing company, has provided the following financial data for April: Financial Information Item Amount Sales $340,000 Variable production expense $43,000 Variable selling expense $21,000 Variable administrative expense $33,000 Fixed production expense $62,000 Fixed selling expense $67,000 Fixed administrative expense $88,000 The firm had no beginning or ending inventories. The contribution margin for April was: