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Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 148 Units in beginning inventory Units produced Units sold Units in ending inventory 0 3,500 3,050 450 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 $ $ $ $ 51 28 5 7 $70,000 $27,450 The total gross margin for the month under the absorption costing approach is: Multiple Choice $97,450 O $134,200 O $112,850 O $219,600