Analyze Operational Changes Richmond's is a retail store with eight departments, including a garden department that has been operating at a loss. The following condensed income statement gives the latest year's operating results Garden All Other Department Departments $168,000 $1,200,000 780,000 Sales Cost of sales Gross profit Direct expenses Common expenses Total 100,800 67,200 420,000 54,000 136,500 24,000 156,000 78,000 292,500 Net income (Loss) $(10,800) $127,500 a Calculate the gross nrofit