47) A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 47) $120 0 7,100 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials 6,800 300 $42 $33 Direct labor $5 $11 Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $127,800 $68,000 The total gross margin for the month under absorption costing is: A) $197,200 B) $6,800 C) $179,000 D) $149,600