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

Selling price	$139
Units in beginning inventory	0
Units produced	2,990
Units sold	2,760
Units in ending inventory	230
Variable costs per unit:
Direct materials	$50
Direct labor	$15
Variable manufacturing overhead	$12
Variable selling and administrative	$9
Fixed costs:
Fixed manufacturing overhead	$107,640
Fixed selling and administrative expenses	$24,840

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

A-$71,760

B-$22,080

C-$135,480

D-$146,280