What was SPMUJK778 corps gross margin for the past year?

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 $2,200 Administrative office salaries, fixed $9,700 Factory supervision, fixed $3,500 Sales commissions, variable ?? Depreciation, factory building, fixed $9,600 Depreciation, administrative office equipment, fixed $420 Indirect materials, factory, variable $1,310 Direct labor, variable $7,000 Advertising, fixed?? Insurance, factory, fixed $3,670 Administrative office supplies (billing), variable $690 Property taxes, factory, fixed $1,400 Utilities, factory, fixed $2,100 Sales $150,000 SPMUJK778's Net Operating Income $89,000 SPMUJK778's Contribution Marqin $130,000