The following data are from the accounting records of Niles Castings for year 2. Units produced and sold 81,000 Total revenues and costs Sales revenue $ 320,000 Direct materials costs 68,000 Direct labor costs 36,000 Variable manufacturing overhead 12,000 Fixed manufacturing overhead 44,000 Variable marketing and administrative costs 16,000 Fixed marketing and administrative costs 37,000 Required: a. Prepare a gross