7 0.5 Points Dow Jones Manufacturing provides the following information for 2020: Revenue $460,000 Beginning inventory of direct materials $24,000 Purchases of direct materials $159,000 Ending inventory of direct materials $16,000 Direct manufacturing labor $27,000 Indirect manufacturing costs $40,000 Beginning inventory of finished goods $46,000 Cost of goods manufactured $234,000 Ending inventory of finished goods $48,000 Operating costs $152,000 What is the gross margin (or gross profit)? Enter your answer here