Operating data for the Constantine Company revealed the following information:

Net sales, $450,000;

Beginning Materials Inventory, $23,000;

Materials purchased, $185,000;

Beginning Work in Process Inventory, $64,700;

Beginning Finished Goods Inventory, $21,600;

DL costs, $34,000;

MOH applied, $67,000;

Ending Work in Process Inventory, $61,200;

Ending Materials Inventory, $18,700;

Ending Finished Goods Inventory, $16,300.

Compute the companys Gross Margin.