A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$135
Units in beginning inventory	0
Units produced	2,770
Units sold	2,550
Units in ending inventory	220
Variable cost per unit:
Direct materials	$49
Direct labor	$16
Variable manufacturing overhead	$13
Variable selling and administrative	$12
Fixed costs:
Fixed manufacturing overhead	$94,180
Fixed selling and administrative expenses	$17,850

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

$114,750

$10,200

$103,950

$58,650