Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $ 106 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory @ 2,600 2,200 400 $ $ $ Variable costs per unit: Direct materials 46 Direct labor 28 Variable manufacturing overhead 2 Variable selling and administrative expense $ Fixed costs: Fixed manufacturing overhead $33,800 Fixed selling and administrative expense $ 8,800 7 The total gross margin for the month under the absorption costing approach is