The following information is presented regarding of IGL Limited over the two-year period 2021 to 2022: IGL Limited Summarized Statement of Profit and Loss for the years ended 31 December 2022 2024 Sales 600,000 800,000 Cost of sales 300,000 440,000 Gross Profit 300,000 360,000 Overheads 120,000 140,000 Net profit before tax 180,000 220,000 5 Calculate the following ratios and assess the performance of IGL Limited over the two-year period: (a) Gross Profit Margin (b) Net Profit Margin (c) Overhead Efficiency ratio (14 marks)