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:

	$130,320
	$141,120
	$17,640
	$83,160