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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

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 $

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