New Look Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$95
Units in beginning inventory	0
Units produced	3,800
Units sold	3,600
Units in ending inventory	200
Variable costs per unit:
Direct materials	$22
Direct labour	$11
Variable manufacturing overhead	$2
Variable selling and administrative	$9
Fixed costs:
Fixed manufacturing overhead	$102,600
Fixed selling and administrative	$63,200

What was the total gross margin for the month under the absorption costing approach?

• a $90,000.

• b $95,200.

• c $118,800.

• d $156,400