A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $ 131 Units in beginning inventory 0 Units produced 3,320 Units sold 2,890 Units in ending inventory 430 Variable costs per unit: Direct materials $ 45 Direct labor $ 15 Variable manufacturing overhead $ 7 Variable selling and administrative expense $ 19 Fixed costs: Fixed manufacturing overhead $ 92,960 Fixed selling and administrative expense $ 28,900 The total gross margin for the month under absorption costing is: