Sales is 59250 with 100% what is cost of sales: ? with 31.97%, Gross profit : ? with ?%, Personnel Cost : 18486.00 with ?%, Expenses: ? with 10.21%, Direct Operating Profit: ? with ?% what are the values of (?)

To find the values of the missing variables, we can use the given percentages and the total sales amount.

1. Cost of Sales:
To find the cost of sales, we need to multiply the sales amount by the percentage of the cost of sales:
Cost of Sales = Sales * Percentage of Cost of Sales
Cost of Sales = 59250 * (31.97% / 100)

2. Gross Profit:
Gross Profit is calculated by subtracting the cost of sales from the sales amount:
Gross Profit = Sales - Cost of Sales

3. Personnel Cost:
Similarly, to find the personnel cost, we multiply the sales amount by the percentage of personnel cost:
Personnel Cost = Sales * Percentage of Personnel Cost
Personnel Cost = 59250 * (Unknown Percentage / 100)

4. Expenses:
Expenses can be calculated by multiplying the sales amount by the percentage of expenses:
Expenses = Sales * Percentage of Expenses
Expenses = 59250 * (10.21% / 100)

5. Direct Operating Profit:
Direct Operating Profit is obtained by subtracting the sum of cost of sales, personnel cost, and expenses from the sales amount:
Direct Operating Profit = Sales - (Cost of Sales + Personnel Cost + Expenses)

Please provide the missing percentages for Personnel Cost and Direct Operating Profit to determine their respective values.