A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: S114 Selling price Units in beginning inventory 0 Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct Labor Variable manufacturing overhead S3 Variable selling and administrative S4 Fixed costs: fixed manufacturing overhead 98,800 Fixed selling & administrative $57,600 3,800 3,600 200 S38 S22 a. What is the total contribution margin?$ 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? $