Simple sugar a supplier to Kraft Foods reported the following data: Planning quantities Estimated sales 2,100 units Sales $33Q Cost of goods sold $18Q Salaries expense $6,000 per month Utilities expense $250 + $4Q Rent expense $2,700 per month Misc expense $500+ $6Q Actual Results Actual Sales 2,400 units Sales $80,500 Cost of goods sold $45,600 Salaries expense $6,200 Utilities expense $10,250 Rent expense $2,700 Misc expense $14,800 What is gross margin for the flexible budget? $36,000 O $34,900 $31,500 O $69,300