The inventory records for Radford Company reflected the following:

Beginning inventory @ May $1900$ units @ $$3\mathrm{.}40$

First purchase @ May $71,000$ units @ $$3\mathrm{.}60$

Second purchase @ May $171,200$ units @ $$3\mathrm{.}70$

Third purchase @ May $23800$ units @ $$3\mathrm{.}80$

Sales @ May $313,000$ units @ $$5\mathrm{.}30$

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

Multiple Choice

$$10,730$

$$5,700$

$$5,170$

$$4,820$