Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory $ 90 0 Units produced Units sold Units in ending inventory Variable costs per unit: 3,400 3,000 400 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 21 $ 38 $ 6 $ 4 $ 54,400 $ 3,000 The total gross margin for the month under the absorption costing approach is: