Help. I cannot get the incremental contribution. I have tried the values: 161, 305900, 220. all incorrect. please show work.

Required information Problem 13-46 Comprehensive Transfer-Pricing Problem; Ethics (LO 13-6, 13-7, 13-8) The following information applies to the questions displayed below. Clearview Window Company manufactures windows for the home-building industry. The window frames are produced in the Frame Division. The frames are then transferred to the Glass Division, where the glass and hardware are installed. The Company's best-selling product is a three-by-four-foot, doublepaned operable window. The Frame Division also can sell frames directly to custom home builders, who install the glass and hardware. The sales price for a frame is $200. The Glass Division sells its finished windows for $470. The markets for both frames and finished windows exhibit perfect competition. The standard variable cost of the window is detailed as follows: Frame Division Glass Division Direct material 71* 39 Direct labor 40 39 Variable overhead 71 71 $181 $150 Total "Not including the transfer price for the frame