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	3,060
Units sold	2,500
Units in ending inventory	560
Variable cost per unit:
Direct materials	$41
Direct labor	$17
Variable manufacturing overhead	$14
Variable selling and administrative	$9
Fixed costs:
Fixed manufacturing overhead	$113,220
Fixed selling and administrative expenses	$32,500

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

$142,500

$72,500

$17,500

$131,700