Barney Corporation reported the following figures for their year ending December 31, 2019: Gross profit: 538,000 Cost of goods sold: 453,000 Net income: 230,000 Using the data above, calculate Barney Corp's 2019 Gross Profit Margin.

The owner of firewood to go is considering buying a hydraulic wood splitter which sells for $50,000. he figures it will cost an additional $100 per cord to purchase and split wood with this machine, while he can sell each cord of split wood for $125. if, for this machine, design capacity is 50 cords per day, effective capacity is 40 cords per day, and actual output is expected to be 32 cords per day, what would be its efficiency?