Calculate Keller's gross margin per unit for each product under an ABC system. $($Round your intermediate calculations an final answers to $2$ decimal places.$)$

$\backslash$table$[[,$Sandy Beach,Rocky River$],[$Gross Margin,,$]]$

Compare the gross margin per unit of each product under the traditional system and ABC. $($Round your answers to $2$ decimal places.$)$

$\backslash$table$[[,$Sandy Beach,Rocky River$],[$Gross Margin $($Traditional$),,],[$Gross Margin $($ABC$),,]]$