Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations: $ 135 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 2,700 2,210 490 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 37 $ 27 $ 7 $ 8 $59,400 $6,630 The total gross margin for the month under the absorption costing approach is: Multiple Choice $86,190 $92,820 $161.330 O $75.140