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	2,940
Units sold	2,740
Units in ending inventory	200
Variable cost per unit:
Direct materials	$44
Direct labor	$19
Variable manufacturing overhead	$13
Variable selling and administrative	$12
Fixed costs:
Fixed manufacturing overhead	$85,260
Fixed selling and administrative expenses	$16,440

The total gross margin for the month under absorption costing is?