Last year, Orsen Company produced 25,000 juicers and sold 26,500 juicers for $60 each. The actual variable unit cost is as follows:

Direct materials$16.00Direct labor5.30Variable overhead2.90Variable selling expense2.40Total unit variable cost$26.60

Fixed overhead was $320,000. Fixed selling expenses consisted of advertising copayments totaling $110,000. Fixed administrative expenses were $236,000. There were no beginning and ending work-in-process inventories. Beginning finished goods inventory was $148,000 for 4,000 juicers. The gross margin percentage for last year was