Boston Company's Income statement data for the past 2 years follows: Current Last Year $3,615,000 $2,936,000 Net sales 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