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 $ 138 0 2,950 2,550 400 Variable costs per unit: Direct materials $ 42 Direct labor Variable manufacturing overhead $15 $ 14 Variable selling and administrative expense Fixed costs: $ 17 $103,250 Fixed manufacturing overhead Fixed selling and administrative expense The total gross margin for the month under absorption costing is: $20,400