Gratiano O. Corporation makes beautiful products. The firm's capacity is 1,000 units. The results for the first year of operations are based on 1,000 units made and sold and can be found below: Direct materials used, variable $4000 Administrative office salaries, fixed $10000 Factory supervision, fixed $4000 Sales commissions, variable ?? Depreciation, factory building, fixed $11000 Depreciation, administrative office equipment, fixed $500 Indirect materials, factory, variable $2000 Direct labor, variable $8000 Advertising, fixed ?? Insurance, factory, fixed $1880 Administrative office supplies (billing), variable $1000 Property taxes, factory, fixed $2000 Utilities, factory, fixed $3000 Sales $150000 Net Operating Income $89000 Contribution Margin $130000 Q: What was the Gross Margin for the Gratiano O. for the past year? A: $