Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations Selling price $ 90 Units in beginning inventory @ Units produced 3,400 Units sold 3,000 Units in ending inventory 400 Variable costs per unit: Direct materials $ 21 Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead $54,400 Fixed selling and administrative expense $ 3.000 The total gross margin for the month under the absorption costing approach is: $ 38 $ 6 $ 4 $12,000 $59,400 $53,000 $27.000