Using the data below, compute Dinos return on sales ratio for the month of January.

Net Sales	$25,000
Cost of goods sold	13,000
Operating expenses	7,500
Other income	5,000
Income tax expense	5,700

Round answer to the nearest whole percentage.

Kanzu Company uses the periodic inventory system. Kanzu started the period with $25,000 in inventory. The Company purchased an additional $62,500 of merchandise, and returned $2,500 for a full credit. A physical count of inventory at the end of the period revealed that there was an ending inventory balance of $20,000. What was Kanzus cost of goods sold during the period?