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Equality Unlimited sold 15,000 units at $10 each. Per unit cost are: $1.50 variable selling expenses; $0.75 direct material; $1.25 direct labor; $2 overhead. Fixed selling costs are $25,000 per year. Gross margin is \begin{tabular}{|} $150,000 \\ $67,500 \\ $90,000 \\ $42,500 \end{tabular}