BMG Ltd is a manufacturer of auto components for the South African motor industry. You are tasked with analyzing the performance of the firm over the latest two years. A simplified statement of comprehensive income and statement of financial position are provided below.

BMG Ltd Statement of Comprehensive Income for the year ended $28$ February $2023$

$\backslash$table$[[,2023,2022],[$Sales$,780000,624000],[$Cost of Sales, $000),600)],[$Gross Profit,$340000,218400],[$Operating Costs,$(176880),(149760)$