\begin{tabular}{l|l|l|} \hline Line Item & 2015 Income Statement & % of Base \\ \hline Sales = Base Rate & 2,500,000 \\ \hline COGS & 1,500,000 \\ Gross Profit & 1,000,000 \\ Selling, General, and & 500,000 \\ Administrative Exp. & 500,000 \\ EBITDA & 250,000 \\ Interest Expense & 100,000 \\ Depreciation and Amortization & 150,000 \\ Earning Before Taxes & 50,000 \\ Taxes (30\%) \\ Net Income \end{tabular}