General Limited's Income Statement Reported the Following for Last Year

General Limited's income statement reported the following for last year: $$\begin{array} { | l | r | } \hline \text { Sales revenue } & \$ 881,000 \\\hline \text { Cost of goods sold } & 573,000 \\\hline \text { Expenses } & 129,000 \\\hline \text { Net income } & 179,000 \\\hline\end{array}$$ Which of the following statements is correct about the income statement?

A) Gross profit percentage is 20.32%.
B) Mark-up on cost is $573,000.
C) Net income percentage is 20.32%.
D) Mark-up on the selling price is $308,000.