Ence sales, Inc., a merchandise company, reported sales 6,400 units in April at a selling price of $684 per unit. Cost of goods sold, which variable cost, was $455 per unit. Variable selling expenses were $30 per unit and variable administrative expenses were $40 per unit. The total fixed selling expenses were $156,800 and the total administrative expenses were $260,400 The gross margin for April was: A $600,400; B $3,960,400; C $1,017,600; D $1,465,600