During its first month of operations, Purrfect Pets purchased 6,100 bags of dog food at a cost of $7 a bag and sold all 6,100 bags of dog food on account with payment terms of $ 1/10, net 30 for $11 each. A total of 2,700 of these bags were sold to customers who paid within the discount period; the other customers paid after the discount period had ended. Sales allowances totaling $220 were granted to customers whose dogs did not like the dog food.

Required:
a.	Calculate the gross profit for the month.

b.	Calculate the gross profit percentage for the month. (Round your answer to one decimal place (i.e., 0.1234 should be entered as 12.3)).