A manufacturing company that produces a single product has provided the following deta concerning its most recent month of operations Units in Units produced Units sold Units in ending inventory 3,290 2,870 420 2 47 Direct matenals Direct labor Variable manufacturing overhead Vartable selling and administrative Fixed costs Fixed manufacturing overhead Flxed selling and administrative expenses $ 115,150 $ 31,570 The total gross margin for the O $146.370 O $135,570 O $94710 O $14.350o