Titan manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced Units sold. Units in ending inventory Variable costs per unit: 140 0 2,640 2,250 390 Direct materials $ 48 Direct labor $ 18 Variable manufacturing overhead $ 10 Variable selling and administrative expense $ 16 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $92,400 $13,500 The total gross margin for the month under absorption costing is: