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

Variable manufacturing overhead

Variable selling and administrative expense

Fixed costs:

Fixed manufacturing overhead $$115,150$

Fixed selling and administrative expense $$31,570$

$$150$

$$

$3,290$

$2,870$

$420$

$$47$

$$21$

$$14$

$$17$

$$31,570$

The tota! gross margin for the month under absorption costing is: