Last month, Ellison Industries sold its product for $100 per unit. Fixed production costs were $50,000 and variable production costs amounted to $21 per unit. Fixed selling and administrative costs totaled $20,000, and variable selling and administrative costs amount to $3.00 per unit. Dawson produced and sold 6,000 units last month.

Using a traditional income statement, which of the following amounts is the gross margin (gross profit)?