The following cost information is for a sales volume of 6,300 units. $8 Direct materials per unit Total direct labor Fixed manufacturing overhead Variable manufacturing overhead Fixed selling and administrative costs Variable selling and administrative costs $54,000 $30,000 120% of direct labor $50,000 $5 per unit Calculate cost of goods sold using absorption (full) costing. $169,200 $280,700 $200,700 O $199,200