A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials $ 148 0 3,200 2,870 330 $ 45 $ 23 $ 7 Variable selling and administrative expense Fixed costs: $ 19 Fixed manufacturing overhead Fixed selling and administrative expense The total gross margin for the month under absorption costing is $112,000 $34,440 Direct labor Variable manufacturing overhead Multiple Choice $109,060 $20,090 $144.180 $154,980