A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $ 119 Units in beginning inventory 8 Units produced 2,486 Units sold 2,188 Units in ending inventory 389 Variable costs per unit: Direct materials $ 41 Direct labor $ 15 Variable manufacturing overhead $ ? Variable selling and administrative expense $ 9 Fixed costs: Fixed manufacturing overhead $64,888 Fixed selling and administrative expense $ 8,489 The total gross margin for the month under absorption costing is