The trial balance of Bramble Company at the end of its fiscal year, August $31,2022,$ includes these accounts: Inventory $$21,300$;

Purchases $$182,000$; Sales Revenue $$233,000$; Freight$-$In $$6,300$; Sales Discounts $$4,500$; Sales Returns and Allowances $$5,100$;

Freight$-$Out $$2,800$; Purchase Discounts $$4,200$ and Purchase Returns and Allowances $$3,700.$ The ending Inventory is $$28,565.$

Compute gross profit and gross profit rate