Gabbert Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $90 Selling price. Units in beginning inventory.. Units produced.. Units sold......... Units in ending inventory Variable costs per unit: Direct materials ...... Direct labor.... Variable manufacturing overhead.... Variable selling and administrative... 0 3,600 3,400 200 $23 $11 $2 $8 Fixed costs: Fixed manufacturing overhead......... Fixed selling and administrative....... $93,600 $61,200 The total gross margin for the month under the absorption costing approach is: Select one: O a. $95,200 O b. $156,400 O c. $6,800 O d. $107,600