A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 117 0 2.900 2,500 400 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense The total gross margin for the month under absorption costing is: $ 32 $ 45 $ 2 $ 9 $ 43,500 $ 15,000 $57,500 $20,000 $95.100 $72.500