Barbara's Holiday Styles has been busy in the month of November! It seems Barbara's marketing efforts have paid off, as she has answered many calls to help decorate homes for the upcoming holidays. The company carries an inventory of decorative items in its store and then installs them in creative and fun ways. The MOH costs are fairly low, since the company has just a small space to hold the inventory. The applied MOH rate is $$10$ per direct labor hour.

As of November $30,$ the company carries the following balances in its inventory accounts.

During December the following events occurred:

DM Inventory: $$5,900$

WIP Inventory: $7,650$

FG Inventory: $0$

$1.$ Purchased direct materials costing $$14,400$ on account.

$2.$ Used $$19,000$ of direct materials for jobs

$3.$ Paid direct labor wages for $124$ hours of labor $($$$25/$hr$)$

$4.$ Applied MOH cost to jobs.

$5.$ Actually incurred $$1,800$ in MOH costs.

$6.$ Completed all jobs by the end of the month.

$7.$ Billed clients $$41,600$ for jobs completed.

$8.$ Closed under$-$ or overapplied MOH using the direct write$-$off method.How much gross margin did the company earn in December? $($Round percentage answer to $2$ decimal places, e$.$g$.52\mathrm{.}75\%.)$

Gross margin

If Barbara had a goal of earning a $35\%$ gross margin, did she reach her goal?