Margin Calculations Use the following income statement for Paul Bunyan Lumber Co. to calculate gross and operating margins.

Paul Bunyan Lumber 2008 Income Statement

Net sales

$8,000

Cost of goods sold

6,400

Gross profit

$1,600

Operating expenses

400

Operating income

$1,200

Other income

80

Net interest expense

120

Pretax income

$1,160

Income tax

464

Net income

$696

Earnings per share

$3.48

Recent share price

$76.56