You have been provided with the following selected accounts for Whispering Winds Ltd. for the year ended April 30, 2018:

Inventory, May 1, 2017		$594,000		Interest expense		$28,000
Purchases		5,910,000		Interest income		20,000
Accounts receivable		794,000		Accounts payable		606,000
Sales		9,279,000		Administrative expenses		822,000
Purchase discounts		38,000		Selling expenses		150,000
Freight in		117,000		Cash		175,000
Land		943,000		Common shares		195,000
Sales returns and allowances		236,000

Whispering Winds conducted a physical inventory count on April 30, 2018. Inventory on hand at that date was determined to be $673,000.

(i) Calculate the gross profit margin. (Round amount to 1 decimal place, e.g. 5.2.) Gross profit margin (ii) If the industry average gross profit margin is 30%, how does whispering winds's gross profit margin compare? Whispering Winds's gross profit margin is than the industry average of 30%