Tisdale Company started the year with the following beginning

account balances:

Raw Materials Inventory, $$33,000$; Work in Process Inventory,

$$81,000$; and Finished Goods Inventory, $$11,000.$

During the year, the company purchased $$51,000$ of raw materials

and ended the year with $$7,000$ of raw materials. Direct labor costs

for the year were $$111,000$ and a total of $$27,000$ of manufacturing

overhead costs were allocated to work in process. There was no

over$-$ or underapplied overhead. Ending work in process was

$$73,000$ and ending finished goods was $$26,000.$ Goods were sold

to customers during the year for $$341,000.$ How much gross margin

would be reported for the year?