Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$	135
Units in beginning inventory		0
Units produced		3,200
Units sold		2,660
Units in ending inventory		540

Variable costs per unit:
Direct materials	$	53
Direct labor	$	23
Variable manufacturing overhead	$	7
Variable selling and administrative expense	$	8
Fixed costs:
Fixed manufacturing overhead	$	41,600
Fixed selling and administrative expense	$	26,600

The total gross margin for the month under the absorption costing approach is: