Monroe makes one product and has provided the following information:

Budgeted sales, February $$945,000$

Raw materials requirement per unit of output

Raw materials cost

Direct labor requirement per unit of output

Direct labor wage rate

Predetermined overhead rate $($all variable$)$

Variable selling and administrative expense

Fixed selling and administrative expense

$9,000$ units

$6$ pounds

$$2\mathrm{.}00$ per pound

$3$ direct laborhours

$$21\mathrm{.}00$ per direct laborhour

$$10\mathrm{.}00$ per direct laborhour

$$1\mathrm{.}00$ per unit sold

$$80,000$ per month

The estimated gross margin for February is closest to:

A$)($$$9,000)$

B$)($$$89,000)$

C$)$ $$1,044,000$

D$)0$