Blackstone Company provided the following income statements for its first 3 years of operation:

	Year 1	Year 2	Year 3
Sales	$1,000		$1,300		$1,500
Cost of goods sold	(600)		(850)		(1,000)
Gross margin	400		450		500
Operating expenses	(300)		(300)		(200)
Net income	$100		$150		$300

Using Year 1 as the base period, calculate the common-size percentage for Year 3 sales.

a.150%

b.120%

c.134%

d.179%