Ratios Analyzing Firm Profitability The following information is available for Buhler Company:

Annual Data	2016	2015
Net sales	$8,600,000	$8,200,000
Gross profit on sales	3,050,000	2,736,000
Net income	567,600	488,000

Year-End Data	Dec. 31, 2016	Dec. 31, 2015
Total assets	$6,500,000	$6,000,000
Stockholders equity	4,000,000	3,200,000

Calculate the following ratios for 2016:

Round answers to one decimal place, unless otherwise noted.

a. Gross profit percentage

% b. Return on sales % c. Asset turnover (Round answer to two decimal places.) d. Return on assets % e. Return on common stockholders equity (Buhler Company has no preferred stock.) %