During its first year of operations, Copperhead company paid $$11,860$ for direct materials and $$10,900$ for production workers$$ wages. Lease payments and utilities on the production facilities amounted to $$9,900$ while general, selling, and administrative expenses totaled $$3,600.$ The company produced $7,100$ units and sold $4,400$ units at a price of $$7\mathrm{.}10$a unit. What is the amount of gross margin for the first year?