A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 151 0 2,620 2,210 410 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 Fixed selling and administrative expense 49 21 $ $ $ 12 11 $96,940 $28,730 The total gross margin for the month under absorption costing is