Job 21 was recently completed the following data was recorded on its job cost shout! The company applied m a turing overhead on the basis of direct labor hours. The prodrmined overhead the job sheet for job 21 would be per direct labor hour. The total cost that would be recorded on A500 200 Rainy Corporation reported the following results for December: Description Number of units sold Selling price per unit Cost of goods sold per unit (all variable) Variable selling expense per unit Fixed selling expense Variable administrative expense per unit Fixed administrative expense Amount 700 units $400 per unit $150 per unit $25 per unit $12,000 $22 per unit $14,300 The gross margin for December is: A. $142,100 A. B. $175,000 c. $247.100 D. $148,700