Spruce Inc. is a wooden baseball bat retailer. Below is the inventory information for the month of April nts # of units Cost per unit 4/1/2021 Beginning inventory 600 $80 4/3/2021 Sale 200 4/7/2021 Purchase 300 $85 4/15/2021 Sale 200 4/17/2021 Sale 200 4/23/2021 Purchase 200 $90 4/27/2021 Sale 200 Each bat sells for $150. What is Spruce's gross margin, assuming perpetual LIFO inventory cost system is used? $44,100 $52,500 $55,000 $53,000