The inventory records for Radford Company reflected the following:

Beginning inventory@May $1$

First purchase@May $7$

Second purchase @ May $17$

Third purchase @ May $23$

sales@May $31$

$1,800$ units @$$5\mathrm{.}20$

$1,900$ units@$$5\mathrm{.}40$

$2,100$ units@$$5\mathrm{.}50$

$1,700$ units@$$5\mathrm{.}60$

$5,800$ units@$$7\mathrm{.}10$

What is the amount of gross margin assuming the FIFO cost flow method?

Multiple Choice

$$24,070$

$$31,170$

$$21,970$

$$10,010$