Gusteau’s manufactures high-quality boxes of flavored seltzer which it sells for $14 per box.  Below is some information related to Gusteau’s capacity and budgeted fixed manufacturing costs for 2019:                 Budgeted Fixed        Days of       Hours of   Denominator-Level              Manufacturing     Production     Production     Boxes Capacity Concept        Overhead per Period     per Period        per Day   per Hour           Theoretical Capacity $1,750,000 362 22 300 Practical Capacity $1,750,000 310 16 250 Normal Capacity $1,750,000 310 16 175 Master Budget Capacity $1,750,000 310 16 200   Production during 2019 was 990,000 boxes of flavored seltzer, with 15,000 remaining in ending inventory at 12/31/19. Assume beginning inventory is zero. Variable manufacturing costs were $1.78 per unit (there are no variable cost variances).  Actual fixed manufacturing overhead costs were $1,750,000, the same as budgeted. Fixed manufacturing overhead cost variances are written off to cost of goods sold in the period in which they occur. (Note: Round interim calculations to 2 decimal places.)    What is the gross margin under practical capacity? 单项选择题