Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead Per Unit Per Year $200 $ 75 $ 50 $ 10 $ 8 $300,000 Using absorption costing, what is the company's gross margin? Multiple Choice $273.000 $243,000 $315,000 $285,000