atCorporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 164 Units in beginning inventory Units produced 3,700 Units sold 3,260 Units in ending inventory 440 Variable costs per unit: Direct materials 51 $ Direct labor 32 Variable manufacturing overhead $ and administrative expense Variable sel 6 $ Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $88,800 $32,600 The total gross margin for the month under the absorption costing approach is