Calculate profit as a percent of sales

Question

Problem: Wilde Home & Garden is organized into three departments. The following sales and cost data are available for the prior year:

                   Dept A         Dept B        Dept C         Total
Sales         $270,000      $855,000     $910,000     $2,035,000
Less: VC      110,000        520,000       710,000      1,340,000
CM              160,000         335,000      200,000         695,000
Less: FC        70,000           90,000        95,000         255,000
Profit             90,000          245,000      105,000        440,000

1) Calculate profit as a percent of sales in the prior year

2) Suppose sales in the current year increased by 15 percent. Calculate profit as a percent of sales for the new level of sales and explain why the percent is greater than the one calculated in part a.