A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $ 137 Units in beginning inventory 0 Units produced 2,850 Units sold 2,700 Units in ending inventory 150 Variable costs per unit: Direct materials $ 44 Direct labor $ 21 Variable manufacturing overhead $ 12 Variable selling and administrative expense $ 17 Fixed costs: Fixed manufacturing overhead $ 91,200 Fixed selling and administrative expense $ 10,800 The total gross margin for the month under absorption costing is: Multiple Choice $75,600 $18,900 $105,300 $116,100