Common Size 2014 2013 2012 100.0% 100.0% 100.0% Cost of goods sold 62.0% 61.0% 59.0% Total expenses $105,400 Sales $104,200 $100,000 59,000 Cost of goods sold 65,372 63,543 17,000 Total expenses Net income $21.056 $23 980 2013 Sales $100,000 x 104.2% $104,200 2013 Cost of goods sold $59,000 x 107.7% $63,543 2013 Total expenses $17,000 x 98.1% $16,677 2014 Sales $100,000 x 105.4% $105,400 2014 Cost of goods sold $59/000 x 1108% $65,372 2014 Total expenses $17,000 x 111.6% $18,972 Trend 96 2014 2013 105.4% 104.2% 110.8% 107,7% 1696 98 2012 100 100