Abbey Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price

$129

 

Units in beginning inventory

0

Units produced

6,300

Units sold

6,100

Units in ending inventory

200

Variable costs per unit:

 

Direct materials

$32

Direct labor

$50

Variable manufacturing overhead

$5

Variable selling and administrative

$11

Fixed costs:

 

Fixed manufacturing overhead

$88,200

Fixed selling and administrative

$97,600

The total gross margin for the month under the absorption costing approach is:

A) $189,100

B) $6,100

C) $170,800

D) $191,000