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(b) From Table 4.1, calculate: Gross profit margin (i) (ii) Net profit margin Sales Less: Gross profit Less: Net Profit Table 4.1 Pro Forma Income Statement 6,760 37,042 4,200 Cost of Goods Sold Stock 1/1 Purchases Less: Stock 31/12 Operating Expenditure Administrative Expenses: Salaries, EPF & SOCSO 3,700 Motor Vehicle Expenses 800 Insurance 700 Utilities 157 Depreciation on Fixed Assets 9,200 Marketing Expenses: Advertising 590 Salesmen's Commission 980 Carriage Outwards. 108 Finance Expenses: Interest 14,557 1,678 1,568 (10 marks) (10 marks) 58,370 30,282 32,842 25,528 17,803 7,725