3. 10.00 points According to the producer price index database maintained by the Bureau of Labor Statistics, the average cost of computer equipment fell 4.8 percent between 2012 and 2013. Let's see whether these changes are reflected in the income statement of Computer Tycoon Inc. for the year ended December 31, 2013. 2013 2012 Sales Revenue Cost of Goods Sold Gross Profit Selling, General, and $106,000 63, 000 43, 000 36, 600 560 5, 840 1,500 $ 4,34O $129,000 73, 900 S5, 100 38, 200 Administrative Expenses Interest Expense Income before Income Tax Expense Income Tax Expense Net Income 505 16,395 5, 600 10,795 Required: 1-a. Compute the gross profit percentage for each year (R (Ctrt_ 10