Gainesville Gym Sold 300 Contracts at $230 Each In the First Year, Customers Used the Tanning Bed 2

Gainesville Gym sold 300 contracts at $230 each.Each contract permitted the buyer to use a tanning bed 12 times and a whirlpool 16 times.Cost information follows:
$\begin{array} { l l l } \text { Initial direct costs } & \$ 1,000 \\\text { Annual indirect costs } & 600 \\\text { Direct cost per service use: } & & \\& \text { Tanning bed } & 7 \\& \text { Whirlpool } & 3\end{array}$
In the first year, customers used the tanning bed 2, 160 times and the whirlpool 900 times.
Required:
Compute the amount of revenue that should be recognized in the first year.