A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$138
Units in beginning inventory	0
Units produced	3,390
Units sold	2,840
Units in ending inventory	550
Variable costs per unit:
Direct materials	$51
Direct labor	$16
Variable manufacturing overhead	$14
Variable selling and administrative	$10
Fixed costs:
Fixed manufacturing overhead	$115,260
Fixed selling and administrative expenses	$17,040

The total gross margin for the month under absorption costing is: