A. 31% and 56%. B. 178% and 319%. C. 319% and 178%. D. 56% and 31%

If Coyote Compam/s net sales decreased from S86,000 in year 1 to S411000 In year 2 end its cost of goods sold decreased from S27,000 in year 1 to S23,000 in year 2, the vertical analysis based on sales would showthe following for cost of goods sold for the two periods: and 178% and 319% 319% and 178% and 31%.