8 00 A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 2 points Selling price $131 Units in beginning inventory 0 Units produced 2,940 00:24:09 Units sold 2,740 Units in ending inventory 200 Variable costs per unit: Direct materials $44 Variable costs per unit: Direct materials Direct labor $44 $19 Variable manufacturing overhead $13 Variable selling and administrative $12 Fixed costs: Fixed manufacturing overhead $85,260 Fixed selling and administrative expenses $16,440 The total gross margin for the month under absorption costing is: