+) A manufacturing company that produces a single product has provided the following a concerning its most recent month of operations: $ 117 0 2.900 2,500 400 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 43,500 $ 15,000 The total gross margin for the month under absorption costing is: A) $72,500 B) $95,100 C) $20,000 D) $57,500