Corby Distilleries Supplied the Following Data at the End of the Current

Corby Distilleries supplied the following data at the end of the current year. $\begin{array}{lr}\text { Finished goods inventory, Jan 1. } & 12,000 \\\text { Finished goods inventory, Dec. } 31 & 7,500 \\\text { Cost of goods manufactured } & 152,380 \\\text { Sales revenue } & 212,000 \\\text { Sales commissions } & 19,080 \\\text { Research and development costs } & 15,900\end{array}$ Required: A. $\quad$ Calculate the cost of goods sold percent.
B. $\quad$ Calculate the gross margin percent.
C. $\quad$ Calculate the selling expense percent.
D. $\quad$ Calculate the administrative expense percent.
E. $\quad$ Calculate the operating income percent.