DNEY Proctor Help centre one Opening balance (1 April)- Inventory 3,400 Freight-in costs 220 Closing balance (30 April) - Inventory Purchases of inventory: 8 April 17 April 2.320 Freight-out costs 4,500 3,450 880 Marketing costs 3,550 I 25 April Required: 2,500 (a) Based on the above financial information for Big Box Pty Limited calculate for the month of April: i) Net purchases ii) Cost of goods purchased iii) Cost of sales; and iv) Gross Margin percentage (4 marks).