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

Selling price	$	113
Units in beginning inventory		0
Units produced		2,300
Units sold		2,050
Units in ending inventory		250

Variable costs per unit:
Direct materials	$	38
Direct labor	$	22
Variable manufacturing overhead	$	6
Variable selling and administrative expense	$	6
Fixed costs:
Fixed manufacturing overhead	$	32,200
Fixed selling and administrative expense	$	8,200

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