JamCore Investments has completed their 2021 financial year which ran from the 1 May 2020. The company sells masks and sold 1 000 000 masks (2020:20 000) at a price of N$10 (2020:5). The company also manufactures the masks, the cost of sales in 2021 is N$ 1, 200% less than the prior. They managed to decrease the cost of sales by using cheaper and thinner fabric. a. Compare the gross profit margin for 2020 and 2021. (8) b. Comment on any ethical considerations you may have. (9)