Elements within net profit & gross profit

To ensure you have a good understanding of the parts of both the gross profit and net profit, have a look at the following scenario. Choose the correct option.

Sal, an accountant at Engineering Co., has to compile the income statement of the factory site.

We already know that Gross Profit is Sales less Cost of Goods sold (cogs) and Net Profit is Gross Profit less Operating Expenses (opex).

Which combination of the following components should she use to ensure that she calculates the gross profit and net profit correctly?