The following income statement was reported for Bauer Inc. for the first year of operations ending December 31, 2016 reported (in thousands of dollars):

Sales revenue		$24,500
Expenses:
Cost of Sales	$14,700
Wages	3,300
Rent	700
Utilities	500
Miscellaneous	200
Total Expenses		19,400
Income before taxes		5,100
Income tax expense		1,785
Net income		$3,315

Requirement: A. Calculate gross profit percentage. B. Calculate net profit margin. C. Calculate earnings per share if there are 200,000 shares of common stock outstanding.