BPP revision kit enquiry – CVP analysis

Hi Sir John.

I have enquiry for revision kit that valid till 2019. It’s on page 22 number 81. I don’t understand why in the answers section, it explains that contribution is $360,000. I am doing my own calculation and think Revenue is 2.4 million deducted by variable cost 2 million are $400,000 so contribution are $400,000 instead of $360,000. I really don’t get it why it’s $360,000. Please your advice.

Thank you.