During its first year of operations, Silverman Company paid $13,840 for direct materials and $10,100 for production workers' wages. Lease payments and utilities on the production facilities amounted to $9,100 while general, selling, and administrative expenses totaled $4,600 The company produced 5,900 units and sold 3,600 units at a price of $8.10 a unit. What is the amount of gross margin for the first year?