Skysong, Inc. reported the following in its 2022 and 2021 income statements. 2022 2021 Net sales $138,000 $108,000 Cost of goods sold 82,800 64,800 Operating expenses 30,360 16,200 Income tax expense 16,800 8,800 Net income $8,040 $ 18,200 Determine the company's gross profit rate and profit margin for both years. (Round answers to 1 decimal place, e.g. 52.7%.) Gross profit rate Profit margin 2022 % % 2021 % %