Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations Selling price Units in beginning inventory.. Units sold Units in ending inventory Variable costs per unit $99 6,300 6,000 300 Direct materials Variable manufacturing overhead. Variable selling and administrative... $12 $42 $6 $6 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $170,100 $24.000 The total gross margin for the month under the absorption costing approach is: $98,100 $198,000 $72,000 $12000