SPMUJK778 Corporation makes absolutely terrific products. The firm's capacity is 1,000 units. The results for the SPMUJK778's first year of operations are based on 1,000 units made and sold and can be found below Direct materials used, variable $3,200 Administrative office salaries, fixed $9,300 Factory supervision, fixed $2,100 Sales commissions, variable?? Depreciation, factory building. fixed $10,700 Depreciation, administrative office equipment, fixed $420 Indirect materials, factory, variable $1,330 Direct labor, variable $6,900 Advertising. fixed?? Insurance, factory, fixed $3,900 Administrative office supplies (billing), variable $800 Property taxes, factory, fixed $1,420 Utilities, factory, fixed $1,600 Sales $150,000 SPMUJK778's Net Operating Income $89,000 SPMUJK778's Contribution Margin \$130,000 (ID #33291 ) Q. What was SPMUJK778 Corp's Gross Margin for the past yeas A:\$