Extracts from this year's final accounts of Rebeca Llavata Navaro Architects (RLNA) are shown in Table 3.5.4. below. All figures are in US dollars ($). Sales revenue Cast of goods sold Expenses Long-term liabilities Share capital Accumulated retained profit Table 3.5.4 a Calculate the value of RLNA's gross profit margin (GPM). 25 500 000 16575000 5360000 1200000 5000000 800 000 b Calculate the value of RLNA's net profit margin (NPM) c Calculate the value of RLNA's capital employed. d Calculate the value of RLNA's return on capital employed (ROCE).