The financial statements for Castile Products, Inc., are given below:

Castile Products, Inc. Balance Sheet December 31
Assets
Current assets:
Cash	$	20,000
Accounts receivable, net		210,000
Merchandise inventory		330,000
Prepaid expenses		8,000
Total current assets		568,000
Property and equipment, net		830,000
Total assets	$	1,398,000
Liabilities and Stockholders' Equity
Liabilities:
Current liabilities	$	280,000
Bonds payable, 10%		320,000
Total liabilities		600,000
Stockholders equity:
Common stock, $5 par value	$	120,000
Retained earnings		678,000
Total stockholders equity		798,000
Total liabilities and stockholders equity	$	1,398,000

Castile Products, Inc. Income Statement For the Year Ended December 31
Sales	$	2,140,000
Cost of goods sold		1,240,000
Gross margin		900,000
Selling and administrative expenses		610,000
Net operating income		290,000
Interest expense		32,000
Net income before taxes		258,000
Income taxes (30%)		77,400
Net income	$	180,600

Account balances at the beginning of the year were: accounts receivable, $160,000; and inventory, $310,000. All sales were on account. Assets at the beginning of the year totaled $1,100,000, and the stockholders equity totaled $695,000.

Required:

Compute the following: (For Requirements 1 to 4, enter your percentage answers rounded to 2 decimal places (i.e., 0.1234 should be entered as 12.34).)

2. Net profit margin percentage.

3. Return on total assets.

4. Return on equity.