Potter and Weasley Co. produces and sells designer cloaks. It has provided the following data concerning its most recent month of operations: Selling Price \\( \\$ 126 \\) Units in Beginning Inventory Units Produced 8.700 Units Sold 8,400 Units in Ending Inventory 300 Variable Costs per Unit Direct Materials \\( \\$ 30 \\) Direct Labor \\( \\$ 38 \\) The total gross margin for the month under the absorption costing approach is: \\( \\$ 319.200 \\) \\( \\$ 16,800 \\) \\( \\$ 226,800 \\) \\( \\$ 256,500 \\) Potter and Weasley Co. produces and sells designer cloaks. It has provided the following data concerning its most recent month of operations: Selling Price \\( \\$ 126 \\) Units in Beginning Inventory Units Produced 8.700 Units Sold 8,400 Units in Ending Inventory 300 Variable Costs per Unit Direct Materials \\( \\$ 30 \\) Direct Labor \\( \\$ 38 \\) The total gross margin for the month under the absorption costing approach is: \\( \\$ 319.200 \\) \\( \\$ 16,800 \\) \\( \\$ 226,800 \\) \\( \\$ 256,500 \\)