Galino Company, which has only one product, has provided the following data concerning its most recent month of operations: Use information for 8 and 9 Selling price $99 Units in beginning inventory Units produced Units sold..... Units in ending inventory 0 2,900 2,600 300 Variable costs per unit: Direct materials Direct labor........ Variable manufacturing overhead.......... Variable selling and administrative ....... Fixed costs: Fixed manufacturing overhead............... Fixed selling and administrative ......... $27 $11 S6 S7 $104,400 $13,000 The total gross margin for the month under the absorption costing approach is: A. $49,400 B. $18,200 C. $73,400 D. $124,800