Section B: Calculation-Based Questions (Worth 30 marks) Question B1 (10 marks) With the Strategic Profit Model below, what is the firm's net profit margin? What is the firm's Return on Assets (ROA)? Please show your calculation steps in your answer. SALES 250,000 GROSS MARGIN STRATEGIC PROFIT MODEL COST OF GOODS SOLD 100,000 NET PROFIT NET PROFIT MARGIN VARIABLE EXPENSES TOTAL EXPENSES 20,000 SALES FIXED EXPENSES 35,000 RETURN ON ASSETS TIMES INVENTORY SALES 10,000 ASSET TURNOVER CURRENT ASSETS ACCOUNTS RECEIVABLE 5,000 TOTAL ASSETS FIXED ASSETS OTHER CURRENT 105,000 5,000