. Lopes a sole trader provides the following information for the year ended 31 December 2018. No interest was charged in the year.

Calculate

(a) Cost of sales: ...

(b) Mark-up: . .

(c) Gross margin: .

(d) Profit margin: .

(e) ROCE: .. .. .

Sales 100 000 Gross profit 45 000 Profit for the year 33 000 Capital employed 80 000 Closing inventory 4000 3000 Opening inventory Trade receivables Balance at the bank 5000 2000 Trade payables 5000