Data concerning Dakota Enterprises' operations last year appear below: -- Units 2,900 Units 2,600 Units $160 Units in the Beginning Inventory Units Produced Units Sold Selling Price Per Unit Variable Costs Per Unit: Direct Material Direct Labor Manufacturing Overhead Sellling and Administrative Costs Fixed Costs in Total: Manufacturing Overhead Selling and Administrative Costs $49 58 6 11 $55,100 18,200 Match each of the following items with the proper amount. Unit Product Cost, Using Absorption Costing Unit Gross Margin Total Gross Margin Unit Product Cost , Using Variable Costing Unit Contribution Margin Total Contribution Margin Total Selling and Administrative Total Fixed Costs Net Income, Using Absorption Costing Net Income, Using Variable Costing A. $36.00 B. $132.00 C. $113.00 D. $46,800 E. $72,800 F. $26,000 G. $20,300 H. $28.00 1. $73,300 J. $93,600