Please help with the following two questions. Gabuat Corporation

Gabuat Corporation, which has only one product, has provided the following data concerning Its most recent month of operations: Selling price $ 154 Units in beginning inventory Units produced Units aold Units in ending inventory 3,700 3,000 700 Variable costs per unit: $ 55 24 Direct materials Direct labor Variable manufacturing overhead variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Pixed selling and administrative expense $77,700 $18,000 The total gross margin for the month under the absorption costing approach is Multiple Choice $240,000 $120,000 $138,000 $120,000