Ballard company uses the perpetual system. The company purchased $9600 of merchandise from Andres Company under the terms 2/10, net/30. Ballard paid for the merchandise within 10 days and also paid $410 freight to obtain the goods under terms FOB shipping point. All of the merchandise purchsed was sold for $18,200 cash. What is the amount of gross margin that resulted from these business events?

A) 8,190

B) 8,600

C) 9,600

D) 8,382