Salomon Marketing, Incorporated a merchandising company, reported sales of $$1,555,500$ and cost of goods sold of $$1,025,100$ for December. The company's total variable selling expense was $$96,900$; its total fixed selling expense was $$34,300$; its total variable administrative expense was $$71,400$; and its total fixed administrative expense was $$100,100.$ The cost of goods sold in this company is a variable cost.The gross margin for December is: