Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 114 Units in beginning inventory 0 Units produced 2,900 Units sold 2,410 Units in ending inventory 490 Variable costs per unit: Direct materials $ 38 Direct labor $ 24 Variable manufacturing overhead $ 5 Variable selling and administrative expense $ 7 Fixed costs: Fixed manufacturing overhead $ 31,900 Fixed selling and administrative expense $ 24,100 The total gross margin for the month under the absorption costing approach is: