Acme Inc. is a merchandise reseller that provided the following information:

	Amount
Number of units sold		13,000
Selling price per unit	$	17
Variable selling expense per unit	$	1
Variable administrative expense per unit	$	2
Total fixed selling expense	$	20,000
Total fixed administrative expense	$	14,000
Beginning merchandise inventory	$	9,000
Ending merchandise inventory	$	25,000
Merchandise purchases	$	86,000

What is the company's gross margin for the period?