Walsh Corporation, which has only one product has provided the following data concerning its most recent month of operations: Selling price S 90 Units in beginning inventory 0 3.400 3.000 400 Units produced Units sold Units in ending inventory Variable costs per unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense s 21 5 38 Fixed costs Fixed manufacturing overhead Foxed selling and administrative expense S 3.000 S 54400 The total gross margin for the month under the absorption cesting spproach is Select one a 559,400 b 303.000 : $1200