Consider the following income statement data for Carla Vista Inc.: 2024 2023 Sales revenue $99300 $89800 Less: Cost of goods sold 48100 54900 Gross profit 51200 34900 Less: Selling and administration costs 24825 18200 Net Income $26375 $16700 The common-size percentage for selling and administration costs in 2024 was Select answer from the options below 48.5% 25.0% 23.5% 94.1%