12-51 Common-Size Statements (Alternate is 12-43.) Exhibit 12-17 contains the income statements and balance sheets of The Hershey Company for the years ended December 31,2011, and December 31, 2010. Hershey is a manufacturer of chocolate and sugar confectionery products. The company's principal product groups include chocolate and confectionery products; food and beverage enhancers, such as baking ingredients, toppings, and beverages; and gum and mint refreshment products. 1. Prepare common-size statements for Hershey for 2011 and 2010. 2. Comment on the changes in component percentages from 2011 to 2010