A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: $138 3,060 2,580 560 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense 541 $ 17 $14 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $113,220 32,500 The total gross margin for the month under absorption costing is