$[$The following information applies to the questions displayed below.$]$

The following data were provided by Mystery Incorporated for the year ended December $31$:

Cost of Goods Sold $ $172,000$

Income Tax Expense $19,820$

Merchandise Sales $($gross revenue$)$ for Cash $254,000$

Merchandise Sales $($gross revenue$)$ on Credit $44,800$

Office Expense $19,700$

Sales Returns and Allowances $7,470$

Salaries and Wages Expense $43,000$

$2-$a$.$ What was the dollar amount of gross profit?

$2-$b$.$ What was the gross profit percentage? $($Round your percentage to $1$ decimal place.$)$