Boston Company's Income statement data for the past 2 years follows:

Current Last Year

Net sales $3,615,000 $2,936,000

Cost of goods sold 1,829,600 1,256,400

Selling expenses 398,600 370,000

Administrative expenses 238,400 189,400

Federal income taxes 56,600 55,000

1. For net sales, calculate the common size percent for the current year.
2. For cost of goods sold, calculate the dollar amount and percent of change.