Answer:
a. Gross income = sales - COGS
Pretax = gross income - SG$A expense +operating income + non operating income- interest expense - unusual expense
income taxes = Pretax - net income
income statement    2016	2015	2014	2013	2012
sale                        59387	55355	55870	52708	53341
COGS                23425	20651	20522	21418	20507
gross earnings  	35962	34704	35348	31290	32834
SG&A EXPENSE  	21149	19835	19693	18729	18117
operating income  	14813	14869	15655	12561	14717
non operating income  533  	-51          224   595	463
interest expense  	733    337    	192          244	90
unusual expense  	1677	269        -114    	301          217
pretax                27749	29081	31456	25172	29590
income taxes         17433	17661	19752	15552	18585
Net income          10316	11420	11704	9620	11005
b. Average tax rate = total taxes / total taxable income ( for this calculation we need the tax table for identifying the correct tax brackets for each taxable income falling on it.
                                              2016            2015        2014       2013          2012
gross profit margin       0.61%          0.63%   0.63%   0.59%     0.62%
net profit margin        0.17 %         0.21%        0.21%    0.18%      0.21
%
c. is attached
d.income statement  	2016	2015	2014	2013	2012
sale                             100   100   100  100           100
COGS                   39.44%	37.31%	36.73%	40.64%	38.45%
gross earnings  	60.56%	62.69%	63.27%	59.36%	61.55%
SG&A EXPENSE  	35.61%	35.83%	35.25%	35.53%	33.96%
operating income  	24.94%	26.86%	28.02%	23.83%	27.59%
non operating expense  0.90%	-0.09%	0.40%	1.13%	0.87%
interest expense  	1.23%	0.61%	0.34%	0.46%	0.17%
unusual expense  	2.82%	0.49%	-0.20%	0.57%	0.41%
pretax                   46.73%	52.54%	56.30%	47.76%	55.47%
income taxes          29.35%	31.90%	35.35%	29.51%	34.84%
Net income        17.37%	20.63%	20.95%	18.25%	20.63%
Explanation:
gross profit margin = gross profit/ sales
net profit margin = net profit / sales 
no c is an attachment