During its first year of operations, Siliverman Company paid $9160 for direct materials and $9700 for production workers' wages Lease payments and utilities on the production facilities amounted to $8,700 while general, selling, and administrative expenses The company produced 5,300 units and sold 3,200 units at a price of $770 a unit totaled $4,200 What is the amount of gross margin for the first year