Use the following information to answer questions 5 and 6. The Manufacturing Company makes beautiful products. The firm's capacity is 1,000 units. The results for the first year of operations are based on 1,000 units made and sold and can be found below: Direct materials used, variable Administrative office salaries, foxed Factory supervision, fixed Sales commissions, variable Depreciation, factory building, fixed Depreciation, administrative office equipment, fored Indirect materials, factory, variable Direct labor, variable Advertising, fixed Insurance, factory, fixed Administrative office supplies (billing), variable Property taxes, factory, fixed Utilities, factory, fixed Sales Net Operating Income Contribution Margin $4,000 $10,000 $4,000 ?? $11,000 $500 $2,000 $8,000 $1,500 $1,000 $2,000 $3,000 $150,000 $89,000 $130,000 #5. What was the Gross Margin for this manufacturer for the past year? a $114,500 b. $130,000 C. $160,000 d. $95,500 e. None of the above #6. 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