The adjusted trial balance of Crane Company included the following selected accounts: Debit Credit $639,000 Sales Revenue Sales Returns and Allowances $60,000 Sales Discounts 9,900 Cost of Goods Sold 407,000 3,000 13,300 Freight-Out Advertising Expense Interest Expense Salaries and Wages Expense Utilities Expense 20,400 88,000 24,000 4,000 Depreciation Expense Interest Revenue 25,800 Calculate the profit margin and gross profit rate. (Round answers to 1 decimal places, e.g. 15.2%.) Profit margin % Gross profit rate %