A Income statement data for Boston Company for 2009 and 2010 follow:

2009 2010

Net sales $2,610,000 $1,936,000

Cost of goods sold 1,829,600 1,256,400

Selling expenses 396,800 350,000

Administrative expenses 234,800 198,400

Federal income taxes 57,600 54,000

Calculate the dollar amount and percent of change for cost of goods sold only.

Group of answer choices

$ (573,200) and -31.3%

$573,200 and 31.3%

$ (573,200) and -45.6%

$573,200 and 45.6%