31. And the retailer bears the cost of inventory, store space, overhead recovery and the cost of sale . 32. Ten percent goes to cost of sales -- the food, wine and other items sold on the hotel premises. 33. Complimentary food and beverage is shown as well ( everything relative to the raw cost of sales ). 34. Pittsburgh-based Mylan said its cost of sales rose 40 percent to $ 66.7 million from $ 47.6 million. 35. Costs of sales companywide, as a percentage of net sales, rose to 59 . 1 percent in fiscal 1994.36. The cost of sales rose 53 percent to $ 8 . 75 million from $ 5 . 72 million. 37. Gross profit margin, or sales minus the cost of sales , was unchanged at 20 . 7 percent of sales. 38. The cost of sales and marketing last year, about $ 19 million, equalled all of Giga's revenues in 1997. 39. Its cost of sales fell to 78.3 percent of revenue from 78.8 percent in the quarter a year earlier. 40. The cost of sales fell 5.1 percentage points to 54.3 percent of revenue from 59.4 percent a year ago.
