A company's income statement for 2019 is given below. The management makes forecasting for the next year, and it is estimated that sales will increase by 25%. INCOME STATEMENT 2019 Sales 800 Cost of Goods Sold 600 Operating expenses 80 Operating Profit 120 Interest Expense 20 Profit before taxes 100 Taxes 35 Net Profit 65 If the percentages of COGS and Operating expenses (Opex) to Sales will be same as in 2019, which of the following shows the forecasted amounts for those items in 2020. Select one: a. COGS=750 and OPEX=100 b. COGS=750 and OPEX=75 C. COGS=800 and OPEX=120 d. COGS=900 and OPEX=90