A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations Selling price $114 Units in beginning inventory Units produced 3,800 Units sold 3,600 Units in ending inventory 200 Variable costs per unit: Direct materials $38 Direct Labor $22 Variable manufacturing overhead $3 Variable selling and administrative $4 Fixed costs: fixed manufacturing overhead $98,800 Fixed selling & administrative $57,600 a. What is the total contribution margin? $ b. What is the gross margin? $ c. What is the net operating income using variable costing? $ d. What is the net operating income using absorption costing? $