Turnover $($revenue$)$: $55\mathrm{.}6$ M$$

Costs: $50$ M$$

Raw material stock: $19\mathrm{.}5$ M$$

Work in progress and transportation: $9\mathrm{.}3$ M$$

Finished goods stock: $22\mathrm{.}1$ M$$

Other current assets: $5\mathrm{.}3$ M$$

Fixed assets: $27$ M$$

Use the DuPont model and the data above to calculate the following:

$3$a$.$ The profit margin

$3$b$.$ The working capital turnover rate

$3$c$.$ Return on capital employed $($ROCE$)$