A comparative income statement is given below for McKenzie Sales, Ltd$.,$ of Toronto:

McKenzie Sales, Ltd$.$

Comparative Income Statement

This Year Last Year

Sales $ $7,330,000$ $ $5,570,800$

Cost of goods sold $4,720,0003,508,500$

Gross margin $2,610,0002,062,300$

Selling and administrative expenses:

Selling expenses $1,393,0001,080,500$

Administrative expenses $711,500615,500$

Total expenses $2,104,5001,696,000$

Net operating income $505,500\backslash 366,300\backslash$

Interest expense $97,00091,000$

Net income before taxes $ $408,500$ $ $\backslash 275,300\backslash$

Members of the company$$s board of directors are surprised to see that net income increased by only $$133,200$ when sales increased by $$1,759,200.$

Required:

$1.$

Express each year's income statement in common$-$size percentages. $($Round your percentage answers to $1$ decimal place $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}3).)$