audit question. need help asap

The following are common size statements for ABC Sport that our audit team has reviewed earlier. Please answer the questions that follow based on the data you have for ABC Sports. ABC SPORTS Common Size Statements of Comprehensive Income (in thousands, The 2015 data are unaudited) 2015 % of 2014 % of 2013 of sales sales sales Net Sales $950 484 100 0% S857,885 100.0% $891 394 100.0% Cost of sales 546 393 575% 472739 56.1% 490 530 55 0% Gross Proft $404,091 42.5% $385, 146 449% $400 864 450% Seling, general and administrative 364,012 38.3% 334 994 39.0% 353 890 39.7% Non-recurring charge (credit) (1.153 -0.1% 8190 0.9% Income from operations $40.079 42% $51,305 60% $38.784 44% Other Income (expense) Interest expense (983) 0.1% (1 229) 2015 (5.027) 06% Interest income 1,459 02% 573 0.1% 10 0.0% Gain on sale of subsidy Other (4 798).05% (1.091) -0.1% (1 593) 02% Total other income (expense). net (4322) .05% ($1747) -02% ($6610) 07% Income before income to 35 757 3.8% 49 559 58% 32 174 36% Income tax provision 13 230 14% 18337 21% 11906 13% Net Income 22527 24% $31222 36% $20 269 23% Assumptions: We are auditing the e-commerce portion of the revenue cycle and other income statement accounts. We are in the testing phase of the audit. Seventy-Two percent of sales (approximately $ 684,000,000) are e-commerce transactions. 1. [Audlish & Reasoning) Provide your suggested materiality number and tolerable misstatement number for sales and SG&A. Also, and explain why they are reasonable amounts: i. E-Commerce Sales: ii. Sales, General and Administrative Expenses