A                 B                   C                    D                      F                 G    

1                              Jan                Feb                Mar                  Apr               May

2          Sales         15,000           13,400            16,100            17,200          15,300

3    Cost of sales   11,090           10,060            12,040             13,000          11,100

4    Gross profit      3,910             3,340             4,060              4,200             4,200

5    Expenses         1,500            1,500              1,500              1,500            1,500

6    Net profit          2,410             1,840             2,560               2,700             2,700

7

8     Net profit%