A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations Selling price Units Units produced Units sold Units in ending inventory Variable costs per unit: in beginning inventory 2,900 2,500 400 Directmaterials Direct labor Variable manufacturing overhead Variable selling and administrative expense 32 45 2 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $43,500 $15,000 The total gross margin for the month under absorption costing is