Consider the below Income Statement for Vibe Industries, plc. All values are in millions of dollars. Income Statement for Vibe Industries, plc.: 2014 2015 Total sales 202 212 Cost of sales -148 -172 Gross Profit 54 40 Selling, general, and administrative expenses -22-20 Research and development -8 -7 Depreciation and amortization -4 -3 Operating Income 20 10 Other income 4 6 Earnings before interest and taxes (EBIT) 24 16 Interest income (expense) -7 -4 Detax income 12 Other income 4 6 Earnings before interest and taxes (EBIT) 24 16 Interest income (expense) -7 -4 Pretax income 14 12 Taxes -4 -3 Net Income 10 9 Calculate the operating margin for 2014 and 2015. What does the change in the operating margin between these two years imply about the company? The ability of Vibe Industries, plc. to sell its goods and services for more than the costs of producing them rose between 2014 and 2015. The revenues available to equity holders fell slightly between 2014 and 2015. The efficiency of Vibe Industries, plc. has significantly fallen between 2014 and 2015. The efficiency of Vibe Industries, plc. has significantly risen between 2014 and 2015. The leverage of Vibe Industries, plc. fell slightly between 2014 and 2015