3) The Keyes company had the following comparative income statements for 20x2 and 20x1: 20x2 20x1 Net sales Cost of goods sold $630,000 428,400 $552,000 389,160 Gross profit from sales Operating expenses 201,600 97,500 162,840 78,600 Net income $104,100 $84240 What are the cost of goods sold in common size percentages for 20x2 and 20x1? a) 110.1% in 20x2; 100% in 20x1 b) 24.3% in 20x2; 21.6% in 20x1 c) 41.2% in 20x2; 46.2% in 20x1 d) 68% in 20x2; 70.5% in 20x1 e) 147% in 20x2; 141.8%in 20x1 Ano and in 20y they