Delongis Corporation, a merchandising company, reported the following results for June:

Number of units sold	$	1,200	units
Selling price per unit	$	221	per unit
Unit cost of goods sold	$	97	per unit
Variable selling expense per unit	$	12	per unit
Total fixed selling expense	$	7,300
Variable administrative expense per unit	$	8	per unit
Total fixed administrative expense	$	15,300

Cost of goods sold is a variable cost in this company.

The gross margin for June is: