A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $156 Units in beginning inventory 0 Units produced 2,850 Units sold 2,440 Units in ending inventory 410 Variable costs per unit: Direct materials $49 Direct labor $22 Variable manufacturing overhead $17 Variable selling and administrative $15 Fixed costs: Fixed manufacturing overhead $102,600 Fixed selling and administrative expenses $24,400 The total gross margin for the month under absorption costing is: