just the last problem

Develop a profit-and-loss statement for the Westgate division of North Industries. This division manufactures light fixtures sold to consumers through home improvement and hardware stores. Cost of goods sold represents 40 percent of net sales. Marketing expenses include selling expenses, promotion expenses, and freight. Selling expenses include sales salaries totaling $3 million per year and sales commissions (5 percent of sales). The company spent $3 million on advertising last year, and freight costs were 10 percent of sales. Other costs include $2 million for managerial salaries and expenses for the marketing function and another $3 million for indirect overhead allocated to the division. 1. Develop the profit-and-loss statement if net sales were $22 million last year. 2. Develop the profit-and-loss statement if net sales were $42 million last year. 3. Calculate Westgate's break-even sales. Using the profit-and-loss statement you developed in question #7 (part 2), and assuming that Westgate's beginning inventory was $11 million, ending inventory was $7 million, and total investment was $20 million including inventory, determine the following: 1. gross margin percentage 2. net profit percentage 3. operating expense percentage 4. inventory turnover rate 5. return on investment (ROI) 6. net marketing contribution 7. marketing return on sales (marketing ROS) 8. marketing return on investment (marketing ROI) 9. Is the Westgate division doing well? Explain your