6. Gabbert Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price. $90 Units in beginning inventory Units produced ..... Units sold..... Units in ending inventory 0 3,600 3,400 200 Variable costs per unit: Direct materials Direct labor........ Variable manufacturing overhead Variable selling and administrative... $23 $11 $2 $8 Fixed costs: Fixed manufacturing overhead... Fixed selling and administrative...... $93,600 $61,200 What is the total COGS under the absorption costing? A) $88,400 B) $223,200 C) $122,400 D) $210,800