The following partial balance sheet and income statement have been provided for XYZ Company for the current year. Calculate XYZ Company's Gross Profit Percentage for the current year.

Partial Balance Sheet
Account	Current Year
Current Assets	$87,000
Total Assets	$246,000
Current Liabilities	$53,000
Total Liabilities	$168,000
Total Stockholders' Equity	$78,000

Partial Income Statement
Net Revenues	$273,000
Gross Profit	$165,000
Net Income	$42,000

NOTE: Round your final answer to three decimal places.

• 25.455%

• Unable to be determined.

• 15.385%

• 67.073%

• 60.440%