Saved Gabuat Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 164 Units in beginning inventory Units produced Units sold Units in ending inventory 0 3,700 3,260 440 51 32 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed cost Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ $ 6 6 $88,800 $32,600 The total gross margin for the month under the absorption costing approach is: Multiple Choice $121,400