The company reports the following income statement results:

Sales $$855,000$

Operating expense $270,000$

Net income $102,000$

Sales returns & allowances $5,000$

Gross profit $387,600$

Interest expense $1,000$

$28.$ $$\_\_\_\_\_\_\_\_\_\_\_\_$Calculate Net sales:

$29.$ $$\_\_\_\_\_\_\_\_\_\_\_\_$Calculate Cost of Goods Sold

$30.$ $$\_\_\_\_\_\_\_\_\_\_\_\_$Calculate operating income

$31.$ $$\_\_\_\_\_\_\_\_\_\_\_\_\_$Calculate Income before Income tax $($IBT$)$

$32.\_\_\_\_\_\_.\_\_\_\%.$ Calculate the gross profit ratio $($one decimal place$)$

$33.\_\_\_\_\_\_\%.$ Calculate the profit margin