Flicker Corporation, a calendar year taxpayer, manufactures yogurt that it wholesales to grocery stores and other food outlets. The company also operates a yogurt shop near its factory, where it sells directly to the general public. For tax years 2015 and 2016, gross receipts are as follows:

	Gross Receipts
	Wholesale	Snack Shop
2015	$2,000,000	$110,000
2016	2,500,000	130,000

a. Flicker's DPGR for 2015 is $.

b. Flicker's DPGR for 2016 is $