A                B            C           D                   E
1       PRODUCT          SALE         COSTS        PROFIT            MARGIN
2       Product A       5.000        4.200        =B2-C2= 800      =D2/B2= 16%
3       Product B       6.000        5.900        =B3-C3 = 100     =D3/B3= 2%
4       Product C       3.000        2.500        =B4-C4 = 500     =D4/B4= 17%
5       Product D       4.000        1.700        =B5-C5 = 2.300   =D5/B5= 58%
6       Product E       7.000        6.400        =B6-C6 = 600     =D6/B6= 9%

1) B2-C2
2) D2/B2