Based on the information provided:
Gross income is $486,000
Fixed expenses: $300,000
Variable expenses: $150,000
To find the percentage of gross profit first figure out the difference between the gross income and expenses which is: $486,000 - $300,000 - $150,000 = $36,000 then divide the gross income by the profit 486,000/36,000 and the answer is 13.5%.