Acme Inc. included the following information in its annual report: 20X2 20X1 20X0 Sales 178,400 162,500 155,500 Cost of Goods Sold 115,000 102,500 100,000 Operating Expenses 50,000 50,000 45,000 Net Income 13,400 10,000 10,500 In a vertical common size income statement for 20X2, operating expenses are expressed as Select one: O A. 28.0% O B. 30.3% O C. 43.8% OD. 100.0% OE 11.1%