8 A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: ints 3 00:36:05 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials $131 0 2,940 2,740 200 $44 Variable costs per unit: Direct materials $44 Direct labor $19 Variable manufacturing overhead $13 Variable selling and administrative $12 Fixed costs: Fixed manufacturing overhead $85,260 Fixed selling and administrative expenses $16,440 The total gross margin for the month under absorption costing is: