A manufacturing company that produces a single product has provided the following data concerning Its most recent month of operations Selling price $154 Units In beginning inventory Units produced 0 2,560 2,230 Units sold Units in ending inventory 330 Variable cost per unit Direct materlals $51 $24 Direct labor Varlable manufacturing overhead $15 $16 Varlable selling and administrative Fxed costs Fixed manufacturing overhead Fixed selling and administrative expenses $92160 $11,150 The total gross margin for the month under absorptlon costing is $62,440 $96,240 O $15,610 $107,040