Use the following information for Saturn Corporation to determine (1) the 2004 and 2005 commonsize percents for cost of goods sold using net sales as the base and (2) the 2004 and 2005 trend per¬cents for net sales using 2004 as the base year.

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($ thousands) 2005 2004 Net sales $201,600 $114,800 Cost of goods sold 109,200 60,200