Compare the Gross Margin percentages for these three jobs with the company's overall gross margin percent calculated as 72.12% = (1,370,200 / 1,900,000) or (GM% = GM / Sales). Why are the percentages in the table below different from the OH percent calculated above?

Sales Revenue Job Costs: Direct Material Direct Labor Overhead Total Job Costs/COGS Gross Margin Gross Margin % JV 28 BY92 ZF14 105.334 79.376 532,917" 14,560\" 10,920 7,280 5,160 4.620 3,080 "3,339 2.541 1,694- 24,108 18,081 12.054 31.725 61,295 40,353 71.22%.- 17-22% 11.22% II From 62) I Start here in 6a) From 6!?) From 60) DM+DL+OH Sales COGS GM/Sales