Selling price. $120 Units in beginning inventory. Units produced Units sold... Units in ending inventory. 0 7.100 6.800 300 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative. Fixed costs: Fixed manufacturing overhead. Fixed selling and administrative. $42 $33 $5 $11 $127.800 $68,000 18. A manufacturing company that produces a single product has provided the data shown concerning its most recent month of operations. What's the total gross margin for the month under absorption costing? O A. $6,800 B. $179,000 C. $197,200 O D. $149,600