.Monsivais Corporation, a manufacturing company, has provided the following financial data for February:
Sales .......................................................... $470,000
Variable production expense ..................... $81,000
Variable selling expense ............................ $11,000
Variable administrative expense ................ $40,000
Fixed production expense ......................... $86,000
Fixed selling expense ................................ $73,000
Fixed administrative expense .................... $139,000
The company had no beginning or ending inventories.
what the gross margin for February was ?