Content Area Year 2 Year 1 Sales $170,000 $130,000 Cost of sales 135,000 105,000 Gross profit $ 35,000 $ 25,000 Based on the common-sized income statements for Years 1 and 2 (above), calculate the percentage increase or decrease in cost of sales from Year 1 to Year 2. a. Increase of 1.4% b. Increase of 2.1% c. Decrease of 1.4% d. Decrease of 2.1%