Print Item Last year, Barnard Company incurred the following costs: Direct materials $ 50,000 Direct labor 20,000 Manufacturing overhead 130,000 40,000 Selling expense Administrative expense 36,000 Barnard produced and sold 10,000 units at a price of $31 each. Refer to the information for Barnard Company above. The gross margin per unit Oa. $24.00 Ob. 11.00 Oc. $16.00 Od, $26.00 X e. 53.40 Feedback Check My Work Sales minus cost of goods sold - gross margin. Multiply product cost by the number of units produced