A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$ 138
Units in beginning inventory	0
Units produced	2,950
Units sold	2,550
Units in ending inventory	400
Variable costs per unit:
Direct materials	$ 42
Direct labor	$ 15
Variable manufacturing overhead	$ 14
Variable selling and administrative expense	$ 17
Fixed costs:
Fixed manufacturing overhead	$103,250
Fixed selling and administrative expense	$20,400

The total gross margin for the month under absorption costing is: