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Gross Margin Percentage New Course Books Used Course Books Custom Published Books Textbook Rental Sales Course Technology Trade Books Professional Reference Books Total Book Sales Total Non-Book Sales Total Net Sales Cost of Sales Sales $ 1,086,800 $ 742,567 468,200 318,222 212,222 159,293 102,323 90, 323 90,600 80, 432 68,400 40,356 22,330 15, 200 $ 2,050,875 $ 1,446,393 823,578 612,233 $ 2,874, 453 $ 2,058,626 Industry Averages 25.4 32.6 25.6 22.1 11 2 24.3 31.0 26.5 297 28.3 a. Calculate the gross margin percentage for each of State University's product lines. b. Compare State University's gross margins to industry averages. Indicate any margins that appear out of line, in relation to the industry