Chown Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$110
Units in beginning inventory	0
Units produced	8,000
Units sold	7,800
Units in ending inventory	200
Variable costs per unit:
Direct materials	$22
Direct labor	$31
Variable manufacturing overhead	$3
Variable selling and administrative	$4
Fixed costs:
Fixed manufacturing overhead	$248,000
Fixed selling and administrative	$140,400

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

$196,800

$179,400

$390,000

$7,800