A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $ 140 Units in beginning inventory 0 Units produced 3,150 Units sold 2,760 Units in ending inventory 390 Variable costs per unit: Direct materials $ 47 Direct labor $ 18 Variable manufacturing overhead $ 10 Variable selling and administrative expense $ 19 Fixed costs: Fixed manufacturing overhead $107,100 Fixed selling and administrative expense $24,840 The total gross margin for the month under absorption costing is: