Nike Inc. is a multinational corporation engaged in the design, development, manufacturing, and worldwide marketing and sales of footwear, apparel, equipment, accessories, and services. The company's fiscal year ended on May 31, 2023. Here's the information provided:

1. Beginning inventory of raw materials on June 1, 2022, was $150,000,000.
2. Purchases of raw materials during the fiscal year amounted to $2,000,000,000.
3. Ending inventory of raw materials on May 31, 2023, was $180,000,000.
4. Direct labor costs incurred during the fiscal year totaled $800,000,000.
5. Manufacturing overhead costs incurred during the fiscal year totaled $1,200,000,000.
6. Beginning work in process (WIP) inventory on June 1, 2022, was $500,000,000.
7. Ending work in process (WIP) inventory on May 31, 2023, was $600,000,000.
8. Beginning finished goods inventory on June 1, 2022, was $2,000,000,000.
9. Ending finished goods inventory on May 31, 2023, was $2,500,000,000.
10. Sales revenue for the fiscal year was $45,000,000,000.

Using the provided information, calculate:

a) Cost of goods manufactured (COGM). b) Cost of goods sold (COGS). c) Gross profit. d) Gross profit margin.