2017 % of Sales Sales 1,000,000 B COGS 300,000 C Gross Profit A D If revenue is used as the base-figure in performing vertical analysis, what would be the values for A, B, C and D in the table above? Select one: a. A = 970,000; B = 100%; C = 3%; D = 97% b. A = 970,000; B = 100%; C = 97%; D = 3% c. A = 700,000; B = 100 % ; C = 30%; D = 70% d. A = 700,000; B = 100%; C = 70%; D = 30%