At a sales level of $300,000, James Company’s gross margin is $15,000 less than its contribution margin, its net operating income is $50,000, and its…

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At a sales level of $300,000, James Company’s gross margin is $15,000 less than its contribution margin, its net operating income is $50,000, and its selling and administrative expenses total $120,000. At this sales level, its contribution margin would be:

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