Tulsa, Inc., reported the following data:

Freight in

$ 20,000

Sales returns

$ 10,000

Purchases

205,000

Purchase returns

6,000

Beginning inventory

50,000

Sales revenue

490,000

Purchase discounts

4,000

Ending inventory

40,000

Tulsa’s gross profit percentage is

a. 47.9%.

b. 52.1%.

c. 53.1%.

d. 54.0%.