A common size income statementanalysis would show what figure for the following company:

20202019Net sales$954,000$630,485Cost of goods sold$185,400$186,405Gross margin$768,600$444,080Selling/administrative costs$257,000$128,350Operating income$511,600$315,730Income tax expense$102,320$63,146Net income$409,280$252,584

A. 2020 operating income (as a percent of net sales) is 53.6%

B. The 2020 change in operating income is $195,870

C. The percent change in net income is62.0%

D. The change in gross margin is $324,520