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

Selling price $ 149 Units in beginning inventory 0 Units produced 2,770 Units sold 2,520 Units in ending inventory 250 Variable cost per unit: Direct materials $ 51 Direct labor $ 20 Variable manufacturing overhead $ 10 Variable selling and administrative $ 12 Fixed costs: Fixed manufacturing overhead $ 96,950 Fixed selling and administrative expenses $ 35,280

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

$83,160

$17,640

$130,320

$141,120