Anthony Thomas Candies (ATC) reported the following financial data for 2021 and 2020:
2...
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Anthony Thomas Candies (ATC) reported the following financial data for 2021 and 2020:
2021 2020
Sales $318,000 $294,000
Sales returns and allowances 8,300 4,900
Net sales $309,700 $289,100
Cost of goods sold:
Inventory, January 1 48,000 20,000
Net purchases 135,000 135,000
Goods available for sale 183,000 155,000
Inventory, December 31 63,000 48,000
Cost of goods sold 120,000 107,000
Gross profit $189,700 $182,100
ATC's gross profit ratio (rounded) in 2021 is .
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