A manufacturer had the following amounts recorded and showing in its inventory and sales accounts: Opening balances were: Raw Materials $26,400 Work in Process $108,000 Finished Goods $204,000 Closing balances were: Raw Materials $15,000 Work in Process $126,000 Finished Goods $228,000 Other production cost details: Made raw materials purchases of: $203,500 Incurred conversion costs as follows: Direct factory labour: $336,000 Manufacturing overheads: $672,000 Sales for the period were: $1, 845, 156 Required: What would be the percentage Gross Profit? Note: Enter your answer as a percentage to the nearest whole number. For example, if you calculate 10.00005% then enter 10% - including the '%' symbol