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

Selling price	$ 147
Units in beginning inventory	0
Units produced	2,200
Units sold	1,910
Units in ending inventory	290

Variable costs per unit:
Direct materials	$ 47
Direct labor	$ 34
Variable manufacturing overhead	$ 5
Variable selling and administrative expense	$ 6
Fixed costs:
Fixed manufacturing overhead	$39,600
Fixed selling and administrative expense	$15,280

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