Thomas Corporation has four departments, all of which appear to be profitable except department 4. Operating data for 2019 are as follows: Total Departments 1-3 Department 4 Sales $950,000 $800,000 $150,000 Cost of sales 626,000 512,000 114,000 Gross profit $324,000 $288,000 $36,000 Direct expenses $144,000 $120,000 $24,000 Common expenses 125,000 105,000 20,000 Total expenses $269,000 $225,000 $44,000 Net income (Loss) $55,000 $63,000 $(8,000) Required a. Calculate the gross profit percentage for