Jean Peck's Furniture manufactures tables for hospitality sector. It takes only bulk orders and each table is sold for \\( \\$ 300 \\) after negotiations. In the month of January, it manufactures 3,000 tables and sells 2,500 tables. Actual fixed costs are the same as the amount of fixed costs budgeted for the month. The following information is provided for the month of January: At the end of the month Jean Peck's Furniture has an ending inventory of finished goods of 800 units. The company also incurs a sales commission of \\( \\$ 14 \\) per unit. What is the gross margin when using absorption costing? (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.) \\( \\$ 300,000 \\) \\( \\$ 183,000 \\) \\( \\$ 216,000 \\) \\( \\$ 210,000 \\)