Flicker Corporation, a calendar year taxpayer, manufactures yogurt that it wholesales to grocery stores and other food outlets. The company also operates a yogurt shop near its factory, where it sells directly to the general public. For tax years 2016 and 2017, gross receipts are as follows:

What is Flicker's DPGR for:
a. 2016?
b. 2017?

Transcribed Image Text:

Gross Receipts Snack Shop Wholesale 2016 $2,000,000 2,500,000 $110,000 130,000 2017