A manufacturing company that produces a single product has provided the following data for its most recent month of operations:

Selling price	$	137
Units in beginning inventory		0
Units produced		2,850
Units sold		2,700
Units in ending inventory		150
Variable costs per unit:
Direct materials	$	44
Direct labor	$	21
Variable manufacturing overhead	$	12
Variable selling and administrative expense	$	17
Fixed costs:
Fixed manufacturing overhead	$	91,200
Fixed selling and administrative expense	$	10,800

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