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 Units produced 2,950 Units sold 2,550 Units in ending inventory 400 Variable costs per unit: Direct materials $42 Direct labor $15 Variable manufacturing overhead $14 Variable selling and administrative $17 Fixed costs: Fixed manufacturing overhead $103,250 Fixed selling and administrative expenses $20.400 The total gross margin for the month under absorption costing is