Use the following selected information from Whitman Corp. to determine the Year 1 and Year 2 common size percentages for

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Use the following selected information from Whitman Corp. to
determine the Year 1 and Year 2 common size percentages for
operating expenses using Net sales as the base. Year 2 Year 1 Net
sales $ 538,600 $ 436,200 Cost of goods sold 223,900 135,830
Operating expenses 81,640 78,680 Net earnings 41,260 29,260