In the table below, calculate the P&L changes using a cost plus 20% job costing for the following:
New GP $ & GP margin %
New Total Overheads $ & % sales
New Net Profit $ & Net Profit margin % 

12 Month P&L Revenue 750,000 Original Total Direct costs 600,000 Gross Profit Net Profit 150,000 Total Overheads 109,982 40,018 % sales 20.0% 14.7% 5.3% Cost plus 20% 600,000 % sales