The inventory records for Radford Company reflected the following:

Beginning inventory @ May $1300$ units @ $$2\mathrm{.}20$

First purchase @ May $7400$ units @ $$2\mathrm{.}40$

Second purchase @ May $17600$ units @ $$2\mathrm{.}50$

Third purchase @ May $23200$ units @ $$2\mathrm{.}60$

Sales @ May $311,300$ units @ $$4\mathrm{.}10$

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

Multiple Choice

$$1,420$

$$2,210$

$$3,120$

$$2,020$