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A manufacturing company that produces a single product has provided the following date concerning its most recent month of operations. Selling price $91 Units in beginning inventory Units produced 7.900 Units sold 7 800 Units in ending inventory 100 Variable costs per unit: Direct materials $19 Direct labor 21 Variable manufacturing overhead Variable selling and administrative Fixed costs Fixed manufacturing overhead $189,600 Fixed selling and administrative 117,000 The total gross margin for the month under absorption costing is: $312,000 O $163,800 O $170,800 $7,800