Dulaney's Stores has posted the following yearly earnings and expenses.

\begin{tabular}{lc} \hline Earnings and Expenses (Year Ending January 2012) \\ \hline Sales & $45,000,000 \\ Cost of goods sold (COGS) & $40,000,000 \\ Pretax earnings & $3,825,000 \\ \hline Selected Balance Sheet Items \\ \hline Merchandise Inventory & $1,912,500 \\ Total assets & $7,000,000 \\ \hline \end{tabular} Dulaney's Stores has posted the following yearly earnings and expenses. Click the icon to view the yearly data. a. Dulaney's current profit margin is Dulaney's current yearly ROA is \%. (Enter your response rounded to one decimal place.) . (Enter your response rounded to one decimal place.) b. Suppose COGS and merchandise inventory were each cut by 15%. The new pretax profit margin is \%. (Enter your response rounded to one decimal place.) The new ROA is \%. (Enter your response rounded to one decimal place.) c. Based on the current profit margin in part a., Dulaney would have to generate $ in additional sales in order to have the same effect on pretax earnings as a 15% decrease in merchandise costs. (Enter your response rounded to the nearest dollar.)