A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced Units sold $ 140 0 2,640. 2,250 Units in ending inventory 390 Variable costs per unit: Direct materials $ 48 Direct labor $ 18 Variable manufacturing overhead $ 10 Variable selling and administrative expense Fixed costs: $ 16 Fixed manufacturing overhead $92,400 $13,500 Fixed selling and administrative expense The total gross margin for the month under absorption costing is