As an financial analyst in Zee Company and your first task is to prepare a common size analysis. Income Statement for 2020 and 2019 are given below. Which of the following shows the correct % values for vertical analysis and horizontal analysis of COGS ? (both for 2020) Income 2020 2019 Statement Sales 115,000 95,000 COGS 75,000 62,000 Gross Profit 40,000 33,000 Select one: a. V:34.0%and H:-3.81% b. V:48.3% and H:+5.05% c. V:55.7% and Hi-12.63% O d. V:65.2% and H:+20.96%