A manufacturing company has provided the following data concerning its most recent month of operations: Selling price. $110 Units in beginning inventory 0 Units produced. 4,800 Units sold. 4,600 Units in ending inventory 200 Variable costs per unit: Direct materials $48 Direct labor.. 23 Variable manufacturing overhead 2 Variable selling and administrative. 11 Fixed costs: Fixed manufacturing overhead. $81,600 Fixed selling and administrative.. 27,600 What is the total gross margin for the month under the absorption costing approach?

a. $110,000.

b. $92,000.

c. $170,200.

d. $119,600.