Hayes Corporation buys and refurbishes computers. On average…

Hayes Corporation buys and refurbishes computers. On average, the selling price is $600 and the cost to purchase and refurbish each computer is $240. Other costs include a fee of 3% of the selling price to list on the website, $30 monthly website hosting fee, and $1,100 to salaried employees to refurbish the computers. In January, Hayes Corporation sold 200 refurbished computers.   What is the gross margin for January?