Heart Company is a manufacturing company that produces one product. It has provided the following data for last month: 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 expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense The total gross margin for the month under absorption costing is: A. $65,250 B. $15,750 C. $97,200 D. $108,000 $ 140 0 2,64 0 2,25 0 390 $ 48 $ 18 $ 10 $ 16 92,4 $ 00 13,5 $ 00