18. Kurdistan Cement Company, a prominent player in the Iraqi construction sector, reported the following financial data for the year ended December 31, 2023:

• Sales Revenue: IQD 80,000,000
• Cost of Goods Sold: IQD 40,000,000
• Operating Expenses: IQD 20,000,000
• Interest Expense: IQD 2,000,000
• Dividend Revenue: IQD 1,000,000
• Gain on Sale of Equipment: IQD 3,000,000
• Loss from Lawsuit Settlement: IQD 2,500,000

Compute: a) Kurdistan Cement Company's gross profit margin, considering the difference between sales revenue and cost of goods sold. b) Operating profit margin, based on operating income. c) Net income after tax (assuming a tax rate of 15%).