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

selling price $270

units in beginning inventory 0

units produced 2,400

units sold 2,100

units in ending inventory 300

Variable costs per unit:

direct materials $57.00

direct labor $31.00

variable manufacturing overhead $23.00

variable selling and administrative $25.00

Fixed costs:

Fixed manufacturing overhead 84,000

Fixed selling and administrative 75,600

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

A. 281,000

B.159,600

C. 48,300

D. 260,400