Risser Woodworking Corporation produces fine cabinets. The company uses a job-order costing system in which its predetermined overhead rate is based on capacity. The capacity of the factory is determined by the capacity of its constraint, which is an automated jointer. Additional information is provided below for the most recent month: $18,288 3601 Estimates at the beginning of the month: Estimated total fixed manufacturing overhead Capacity of the jointer Actual results: Sales Direct materials Direct labor Actual total fixed manufacturing overhead Selling and administrative expense Actual hours of jointer use $68,300 $14,900 $13,000 $18, 288 $ 10, 200 3401 The gross margin that would be reported on the income statement prepared for internal management purposes would be closest to