A condensed income statement for Simultech Corporation and a partially completed vertical analysis are presented below. Complete the vertical analysis by computing each missing line item as a percentage of sales revenues. (Round your answers to the nearest whole percent.) Does Simultech's Cost of Goods sold for the year ended January 31, 2013, as a percentage of revenues, represent better or worse performance as compared to that for the year ended January 31, 2012? Better Worse Do the percentages that you calculated for net income indicate whether Simultech's net profit margin has increased or decreased over the two years? Increased Decreased