A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 131 3,320 2,890 430 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 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 AAAA $92,960 $28,900 The total gross margin for the month under absorption costing is