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Consider the following income statement data for Oriole Inc.: table [ [ , 2 0 2 4 , 2 0 2 3 , ]

Consider the following income statement data for Oriole Inc.:
\table[[,2024,2023,],[Sales revenue,$98600,$86100,],[Less: Cost of goods sold,48800,53400,],[,49800,32700,],[Less: Selling and administration costs,23171,,18600],[Net Income,$26629,$14100,],[,,,]]
The common-size percentage for selling and administration costs in 2024 was
23.5%
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