11. Porter Company has provided the following data for the second quarter of the most recent year: Sales 300,000 Fixed manufacturing overhead 55,000 Direct labor 72,500 Fixed

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

Sales    300,000        

Fixed manufacturing overhead           55,000          

Direct labor      72,500          

Fixed selling expense  46,250          

Variable manufacturing overhead       41,000          

Variable administrative expense         48,000          

Direct materials           51,500          

Fixed administrative expense 44,500          

Variable selling expense          49,750          

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?