Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December 31 appear below. The company did not issue any new common stock during the year. A total of 830,000 shares of common stock were outstanding. The interest rate on the bond payable was 12%, the income tax rate was 40%, and the dividend per share of common stock was $0.75 last year and $0.40 this year. The market value of the companys common stock at the end of this year was $20. All of the companys sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands)
	This Year			Last Year
Assets
Current assets:
Cash	$	5,078		$	5,190
Accounts receivable, net		12,600			9,250
Inventory		9,850			8,320
Prepaid expenses		1,830			2,160
Total current assets		29,358			24,920
Property and equipment:
Land		6,300			6,300
Buildings and equipment, net		19,500			19,300
Total property and equipment		25,800			25,600
Total assets	$	55,158		$	50,520
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	9,800		$	8,450
Accrued liabilities		660			850
Notes payable, short term		330			330
Total current liabilities		10,790			9,630
Long-term liabilities:
Bonds payable		8,750			8,750
Total liabilities		19,540			18,380
Stockholders' equity:
Common stock		830			830
Additional paid-in capital		4,350			4,350
Total paid-in capital		5,180			5,180
Retained earnings		30,438			26,960
Total stockholders' equity		35,618			32,140
Total liabilities and stockholders' equity	$	55,158		$	50,520

Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands)
	This Year			Last Year
Sales	$	82,000		$	77,000
Cost of goods sold		53,500			49,500
Gross margin		28,500			27,500
Selling and administrative expenses:
Selling expenses		8,800			8,300
Administrative expenses		12,300			11,300
Total selling and administrative expenses		21,100			19,600
Net operating income		7,400			7,900
Interest expense		1,050			1,050
Net income before taxes		6,350			6,850
Income taxes		2,540			2,740
Net income		3,810			4,110
Dividends to common stockholders		332			664
Net income added to retained earnings		3,478			3,446
Beginning retained earnings		26,960			23,514
Ending retained earnings	$	30,438		$	26,960

Required:

Compute the following financial data for this year:

1. Gross margin percentage. (Round your percentage answer to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)

2. Net profit margin percentage. (Round your percentage answer to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)

3. Return on total assets. (Round your percentage answer to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)

4. Return on equity. (Round your percentage answer to 2 decimal places (i.e., 0.1234 should be entered as 12.34).)