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 Units in ending inventory Variable costs per unit: Direct materials Direct labor $ 126 0 2,630 2,500 130 $ 49 $ 17 Variable manufacturing overhead $ 8 Variable selling and administrative expense $ 9 Fixed costs: Fixed manufacturing overhead $84,160 Fixed selling and administrative expense $17,500 The total gross margin for the month under absorption costing is