The following is an income statement on an absorption basis:

Sales	?
COGS:
VC	187360
FC	107517
Less: ending inventory	?
Gross Margin	?

The selling price is $9.97 per unit and 34089 units were sold during the year. A total of 56263 units were produced during the year. There was no opening inventory. Fill in the missing numbers:

Select one:

a. Sales $339867 End Inventory $79843 Gross Margin $260024

b. Sales $339867 End Inventory $116215 Gross Margin $161205

c. Sales $339867 End Inventory $31467 Gross Margin $76458

d. Sales $560942 End Inventory $116215 Gross Margin $161205