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

Selling price	$90
Units in beginning inventory	0
Units produced	3,600
Units sold	3,400
Units in ending inventory	200
Variable costs per unit:
Direct materials	$23
Direct labor	$11
Variable manufacturing overhead	$2
Variable selling and administrative	$8
Fixed costs:
Fixed manufacturing overhead	$93,600
Fixed selling and administrative	$61,200

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

$95,200

$156,400

$6,800

$107,600