Jean Peck's Furniture manufactures tables for hospitality sector. It takes only bulk orders and each table is sold for $400 after negotiations. In the month of January, it manufactures 3,300 tables and sells 2,700 tables. Actual fixed costs are the same as the amount of fixed costs budgeted for the month. The following information is provided for the month of January: Variable manufacturing costs $140 per unit Fixed manufacturing costs $105,000 per month Fixed Administrative expenses $29,000 per month At the end of the month Jean Peck's Furniture has an ending inventory of finished goods of 600 units. The company also incurs a sales commission of $12 per unit. What is the gross margin when using absorption costing? (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.) A. $616,086 B. $512,994 C. $662,400 D. $913,600 Speedy Supplies sells a product at a price of $100.00. Its variable manufactured cost is $22.00 and the variable marketing cost per unit is $11.50 with fixed cost per period of $50,000. What would be the change in operating income under variable costs if sales increase from 8,000 to 8,500 units? A. $44,250 O B. Loss of $16,750 C. $33,250 D. $39,000