Lise the following information to answer questions 1 and 2. The Manufacturing Company makes beautiful on the first year of operations are based on 1,000 un makes beautiful products. The firm's capacity is 1,000 units. The res units. The results for operations are based on 1,000 units made and sold and can be found $4,000 $10,000 $4,000 ?? $11,000 $500 $2,000 $8,000 ?? Direct materials used, variable Administrative office salaries, fixed Factory supervision, foced Sales commissions, variable Depreciation, factory building, fixed Depreciation, administrative office equipment, fixed Indirect materials, factory, variable Direct labor, variable Advertising, foed Insurance, factory, fixed Administrative office supplies (billing), variable Property taxes, factory, foxed Utilities, factory, fixed Sales Net Operating Income Contribution Margin $1,500 $1,000 $2,000 $3,000 $170,000 $109,000 $150,000 #1. What was the Gross Margin for this manufacturer for the past year? a. $134,500 b. $130,000 c. $160,000 d. $95,500 e. None of the above #2. What was the advertising cost for the year? a. $14,000 b. $5,000 c. $22,000 d. $9,000 e. None of the above