Compute Sunlands gross profit and gross profit rate.

The trial balance of Sunland Company at the end of its fiscal year, August 31, 2022, includes these accounts: Inventory $ 21,200; Purchases $ 181,000; Sales Revenue $ 232,000; Freight-In $ 6,200; Sales Discounts $ 4,400; Sales Returns and Allowances $5,000; Freight-Out $ 2,700; Purchase Discounts $4,100 and Purchase Returns and Allowances $3,600. The ending Inventory is $ 28,185