A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $120 0 Units in beginning inventory Units produced Units sold Units in ending inventory 7,100 6.800 300 Variable costs per unit: Direct materials $42 Direct labor $33 Variable manufacturing overhead $5 Variable selling and administrative $11 Fixed costs: Fixed manufacturing overhead $127.800 Fixed selling and administrative $68,000 The total gross margin for the 6,800 units sold for the month under absorption costing is: A $6,800 B. $197,200 C. $149.600