Use the following information to answer questions 8 and 9. 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, fixed $4,000 $10,000 Factory supervision, fixed $4,000 Sales commissions, variable ?? Depreciation, factory building, fixed Depreciation, administrative office equipment, fixed Indirect materials, factory, variable $11,000 $500 $2,000 $8,000 Direct labor, variable Advertising, fixed Insurance, factory, fixed Administrative office supplies (billing), variable Property taxes, factory, fixed ?? $1,500 $1,000 $2,000 $3,000 Utilities, factory, fixed Sales $160,000 Net Operating Income Contribution Margin $99,000 $140,000 #8. What was the Gross Margin for this manufacturer for the past year? a. $124,500 b. $130,000 $160,000 d. $95,500 None of the above C. e. #9. What was the advertising cost for the year? a. $9,000 b. $5,000 c. $22,000 d. $14,000 None of the above e