Ziehart Pharmaceuticals reported Net Sales of $186,000 and Cost of Goods Sold of $62,000. Candy Electronics Corporation reported Net Sales of $44,000 and Cost of Goods Sold of $32,600. Required: 1. Calculate the gross profit percentage for both companies. (Round your answers to 1 decimal place.) 2. Which company has a greater proportion of its sales available to cover expenses other than cost of goods sold?