Jamal Corporation, which produced and sold a single 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 0 3, 400 3,000 400 $ Variable costs per unit: Direct materials Direct labor Variable manufacturing overheid Variable selling and administrative expense Fixed costs: Pixed manufacturing overhead Fixed selling and administrative expense 22 38 6 4 $54,400 $ 3.000 The total gross margin for the month is: a $12,000 b. $27,200 $24,000 d. $27,000