(b) From Table 4.1, calculate: (1) Sales Less: Gross profit Less: Net Profit Gross profit margin Net profit margin Table 4.1: Pro Forma Income Statement 6,760 37,042 4,200 Cost of Goods Sold Stock 1/1 Purchases Less: Stock 31/12 Operating Expenditure Administrative Expenses: Salaries, EPF & SOCSO Motor Vehicle Expenses 3,700 800 Insurance 700 Utilities 157 Depreciation on Fixed Assets 9,200 Marketing Expenses: Advertising 590 Salesmen's Commission 980 Carriage Outwards 108 Finance Expenses: Interest 14,557 1,678 1,568 (10 marks) (10 marks) 58,370 30,282 32,842 25,528 17,803 7,725