15 Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 106 02:26:25 Units in beginning inventory Units produced Units sold Units in ending inventory 0 2,600 2,200 400 $ $ 46 28 2 $ Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 7 $33,800 $ 8,800 The total gross margin for the month under the absorption costing approach is