Account receivable $2500$

Cogs $200000$

Net income $50000$

Sales $450000$

Total asset $250000$

Total current asset $25000$

If a vertical analysis is performed the percentage of cogs is$?$

$1.40\mathrm{.}0$

$44\mathrm{.}4$

$4\mathrm{.}4$

$400\mathrm{.}0$