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d 302,100 Net sales Cost of goods sold Gross profit from sales Operating expenses Profit (loss) b $ 207,300 $ 162,300 $ 72,300 41,100 107,200

d 302,100 Net sales Cost of goods sold Gross profit from sales Operating expenses Profit (loss) b $ 207,300 $ 162,300 $ 72,300 41,100 107,200 31,200 91,100 92,100 37,600 (31,900) (6,400) 205, 100 74,200 105,100 56,100 (28,900)

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