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

Selling price	$143
Units in beginning inventory	0
Units produced	2,820
Units sold	2,770
Units in ending inventory	50
Variable costs per unit:
Direct materials	$47
Direct labor	$23
Variable manufacturing overhead	$14
Variable selling and administrative	$11
Fixed costs:
Fixed manufacturing overhead	$95,880
Fixed selling and administrative expenses	$19,390

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

$69,250

$19,390

$122,160

$132,960