Boersma Sales, Incorporated a Merchandising Company, Reported Sales of 7,100

Boersma Sales, Incorporated a merchandising company, reported sales of 7,100 units in September at a selling price of $682 per unit. Cost of goods sold, which is a variable cost, was $317 per unit. Variable selling expenses were $44 per unit and variable administrative expenses were $22 per unit. The total fixed selling expenses were $157,200 and the total administrative expenses were $338,000.The gross margin for September was:

A) $2,122,900
B) $2,591,500
C) $1,627,700
D) $4,347,000