Ruth, the owner of Crystal Clean, is planning for the next year. She uses the absorption method to determine the evaluation of employees and how much to increase their hourly wage. She has budgeted the following information: Variable operating expenses $4 per unit Fixed operating expenses $211900 Variable manufacturing cost $11 per unit Fixed manufacturing cost $253000 Units to be produced 25300 units Unit selling price $31 per unit Year 1 Year 2 Beginning inventory (units) 1400 Actual production (units) 23800 25800 Sales volume (units) 22400 26500 There were no price or efficiency variances for either year. Ruth writes off any fixed MOH volume variance directly to COGS. Calculate the gross margin for year 1. O $222400. O $470400. O $209000. O $204800