HazardHazard

Company had

aa

$ 30 comma 000$30,000

beginning inventory and

aa

$ 38 comma 000$38,000

ending inventory. Net sales were

$ 170 comma 000$170,000;

purchases,

$ 85 comma 000$85,000;

purchase returns andallowances,

$ 2 comma 000$2,000;

and freightin,

$ 9 comma 000$9,000.

Cost of goods sold for the period is

$ 84 comma 000$84,000.

What is

HazardHazard's

gross profit percentage(rounded to the nearestpercentage)?