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: