On January 1, 2012, Evangeline Lilly Corporation had merchandise inventory of $50,000. At December 31, 2012, Evangeline Lilly had the following account balances.

Freight in

$ 4,000

Purchases

509,000

Purchase discounts

6,000

Purchase returns and allowances

2,000

Sales revenue

840,000

Sales discounts

5,000

Sales returns and allowances

10,000

At December 31, 2012, Evangeline Lilly determines that its ending inventory is $60,000.

Instructions

(a) Compute Evangeline Lilly’s 2012 gross profit.

(b) Compute Evangeline Lilly’s 2012 operating expenses if net income is $130,000 and there are no nonoperating activities.