A manufacturing company producing a single product provided the following data for its most recent operating month:

Sale price	138 dollars
Units in initial inventory	0
Produced units	2.950
units sold	2.550
Units in the closing inventory	400
Variable cost per unit:
Direct materials	42 dollars
direct labor	15 dollars
Variable production load	14 dollars
Variable sales and management	17 dollars
Fixed costs:
Fixed production load	103.250 $
Fixed selling and administrative expenses	$20,400

Calculate the total gross profit for the month under the absorption cost method.