As the manager of the granite-crushing division, Robert has just recently started evaluating product profitability. The joint process for his division generates Grade 1 and Grade 2 granite pieces. Both grades at this point can be sold as-is, or Grade 2 can be processed further into Grade 3 (a stabilizer is added while it's further processed into very fine pieces). The quantities, costs, and sales values for the different grades of product are as follows. Assuming that all quantities produced are sold, calculate gross margin for the division if both Grade 1 and Grade 2 products are sold at the split-off point and the sales value at split-off method is used to allocate joint costs