A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations $120 Units in beginning inventory Units produced. Units sold Units in ending inventory.... 7,100 6,800 300 Variable costs per unit $42 $33 $5 $11 Direct material Variable manufacturing overhead. Variable selling and administrative Fixed costs Fixed manufacturing overhead. Fixed selling and administrative . $127,800 ..$68,000 The total gross margin for the month under absorption costing is