In the team's fourth quarter planning meeting, the CEO spoke to Sarah. "Sarah, your years of studying process efficiency and effectiveness are beneficial to us, as is your work in improving information for decision-making. Further, we recognize your experience In implementing an activity-based costing system. Therefore, we are assigning you to be the team leader for our own ABC initiative with two key goals: (1) improve the accumulation and allocation of costs to our key events for improved decision-making. and (2) use this new information to drive improvements in efficiency and effectiveness throughout our processes. Are you up for the challenge? Sarah didn't hesitate. She wanted the opportunity to bring her expertise to this new setting and participate in a team effort that could benefit many stakeholders: employees, customers, suppliers, and even the community. "I'm in," she confirmed. Once the meeting concluded, Sarah started making notes. There was much data to gather to better understand how costs were treated right now. This would help her with options within the new ABC system. At Sarah's request, the accounting supervisor provided her with the following information about this year's profitability by category, where only direct costs were assigned to each key training category throughout the year. (a1) Calculate the gross margin percentages for each key training area. (Round gross margin percentoge to 2 decimal ploces, es. 15.25\%) (d1) The ourts af this question must be completed in order, This part will be available when you conplete the purt atove