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