Presented below is financial information for two different companies.

Carla VistaCompany MartinezCompany

Sales revenue $96,920 $105,990

Sales returns $7,990 $5,690

Net sales 88,930 100,300

Cost of goods sold 51,800 58,200

Gross profit 37,130 42,100

Operating expenses. 17,830 26,700

Net income 19,300 15,400

Determine the gross profit rates.(Round answer to 1 decimal place, e.g. 25.2%.)

Carla VistaCompany MartinezCompany

Gross profit rate % %