Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 149 Units in beginning inventory 0 Units produced 2,800 Units sold 2,350 Units in ending inventory 450 Variable costs per uniti Direct labor Direct materials Variable manufacturing overhead $ 52 $ 24 $ 4 Variable selling and administrative expense Fixed costs $8 $ Fixed manufacturing overhead 70,000 Fixed selling and administrative expense. $ 21,150 The total gross margin for the month under the absorption costing approach is