Swifty Corporation reported the following in its 2022 and 2021 income statements. 2022 2021 Net sales $132,000 $102,000 Cost of goods sold 79,200 61,200 Operating expenses 25,080 12.2401 Income tax expense 16,200 8,200 Net income $11,520 $20,360 Determine the company's gross profit rate and profit margin for both years. (Round answers to 1 decimal place, eg. 52.7%) Gross profit rate Profit margin 2022 % 96 2021 % %