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Tuscola Counseling Services is a small firm that advises job seekers on both employment and education alternatives. Robert Gibson, the founder and president, has collected

Tuscola Counseling Services is a small firm that advises job seekers on both employment and education alternatives. Robert Gibson, the founder and president, has collected the following information for year just ended:

Employee training$ 8,300Marketing70,000Rent and facilities costs28,000Revenue (client fees)264,000Supplies51,000Travel39,700Wages and salaries81,000

What is the gross margin?

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