During its first year of operation Mazer Manufacturing Company produced 10,000 units of inventory and sold 2.600 units. Marer incurred variable product cost of $2.40 per unit and $14,100 of fixed manufacturing overhead costs. The sales price of the products was $10.00 per unit. Determine the amount of gross margin Mazer would report if the company uses absorption costing. (Do not round intermediate calculations.)