The trial balance of Whispering Company at the end of its fiscal year, August 31, 2022, includes these accounts: Inventory $ 21,000; Purchases $179.000: Sales Revenue $ 230,000. Freight-in $ 6,000: Sales Discounts $4,200: Sales Returns and Allowances $4,800 Freight-Out $ 2.500: Purchase Discounts $3.900 and Purchase Returns and Allowances $ 3.400. The ending Inventory is $ 28,088. Compute Whispering's gross profit and gross profit rate. Gross profit $ Gross profit rate (Round answer to 1 decimal place, eg., 52.3) %