LO.2, 3, 4 Danping Corporation, a calendar year taxpayer, sells lawn furniture through big box stores. It manufactures some of the furniture and imports some from unrelated foreign producers. For tax year 2012, Danping’s records reveal the following information:

Furniture Sold Manufactured Imported Gross receipts $2,600,000 $1,600,000 CGS 1,100,000 850,000 Danping also has selling and marketing expenses of $700,000 and administrative expenses of $300,000. Under the simplified deduction method, what is Danping’s:

a. DPGR?

b. QPAI?

c. DPAD?