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

Selling price	$	131
Units in beginning inventory		0
Units produced		3,320
Units sold		2,890
Units in ending inventory		430
Variable cost per unit:
Direct materials	$	45
Direct labor	$	15
Variable manufacturing overhead	$	7
Variable selling and administrative	$	19
Fixed costs:
Fixed manufacturing overhead	$	92,960
Fixed selling and administrative expenses	$	28,900

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

$104,040

$20,230

$119,250

$130,050