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Nicole's Getaway Spa $($NGS$)$ has been so successful that Nicole has decided to expand her spa by selling merchandise.

She sells things such as nail polish, at$-$home spa kits, cosmetics$,$ and aromatherapy items. Nicole uses a perpetual

inventory system and is starting to realize all of the work that is created when inventory is involved in a business. The

following transactions were selected from among those completed by NGS in August.

August $2$ Sold a bundle of spa services with a merchandise basket. When sold separately, the spa service

part of the bundle sells for $$608$ and the merchandise basket normally sells for $$152.$ Together,

the bundle was sold to Val Amy for cash at a selling price of $$660($total$).$ Val booked a spa

treatment for August $10,$ and she took the basket of goods with her. The goods had cost NGS $$145.$

August $3$ Sold $5$ identical items of merchandise to Cosmetics R Us on account at a selling price of $$710$

$($total$)$; terms $\frac{n}{30}.$ The goods cost NGS $$610.$

August $6$ Cosmetics R Us returned one of the five items purchased on August $3.$ The item could still be sold

by NGS in the future and credit was given to the customer.

August $10$ Val Amy used one of the three spa treatments she had purchased as part of the bundle sold to her

on August $2.$

August $20$ Sold two at$-$home spa kits to Meghan Witzel for $$510$ cash. The goods cost NGS $$161.$

August $22$ Cosmetics R Us paid its remaining account balance in full.

$2-$a$.$ Calculate the Sales Revenue and Cost of Goods Sold for the transactions listed above $($but exclude Service Revenue for spa

services$).$

$2-$b$.$ What is Nicole's Getaway Spa's gross profit percentage $($excluding Service Revenue$)?($Round your answer to $1$ decimal place.$)$