Ence Sales, Inc., a merchandising company, reported sales of 6, 400 units in April at a selling price of $684 per unit. Cost of goods sold, which is a variable cost, was $455 per unit Variable selling expenses were $30 per unit and variable administrative expenses were $40 per unit. The total fixed selling expenses were $156, 800 and the total administrative expenses were $260, 400. The gross margin for April was: $1, 465, 600 $3, 960, 400 $1, 017, 600 $600, 400