CREATE A COMMON SIZE TABLE:

\begin{tabular}{|l|l|r|r|r|} \hline & \multicolumn{1}{|c|}{ A } & B & \multicolumn{1}{c}{ C } & \multicolumn{1}{c}{ D } \\ \hline 1 & MGT 71 - Quiz 1 & & & \\ \hline 2 & October 4, 2022 & & & \\ \hline 3 & & & & \\ \hline 4 & Create a Common size table: & & \\ \hline 5 & & & & \\ \hline 6 & & Year 1 & Year 2 & Year 3 \\ \hline 7 & Product Sales & 45,714,286 & 40,000,000 & 56,000,000 \\ \hline 8 & Customer Returns & 1,100,000 & 1,000,000 & 1,250,000 \\ \hline 9 & Net Sales & 44,614,286 & 39,000,000 & 54,750,000 \\ \hline 10 & & & & \\ \hline 11 & Cost of Materials & 12,000,000 & 11,000,000 & 16,000,000 \\ \hline 12 & Cost of Labor & 4,500,000 & 4,000,000 & 5,600,000 \\ \hline 13 & Cost of Overhead & 1,400,000 & 1,500,000 & 1,600,000 \\ \hline 14 & Cost of Goods Sold & 17,900,000 & 16,500,000 & 23,200,000 \\ \hline 15 & & & & \\ \hline 16 & Gross Profit & 26,714,286 & 22,500,000 & 31,550,000 \\ \hline 17 & & & & \\ \hline 18 & Selling & 9,000,000 & 8,000,000 & 11,000,000 \\ \hline 19 & Advertising and Promotion & 4,500,000 & 4,500,000 & 6,000,000 \\ \hline 20 & R\&D & 228,571 & 571,429 & 560,000 \\ \hline 21 & G\&A & 6,800,000 & 6,800,000 & 7,560,000 \\ \hline 22 & Other & 228,571 & 228,571 & 228,571 \\ \hline 23 & Total OPEX & 20,757,143 & 20,100,000 & 25,348,571 \\ \hline 24 & & & \\ \hline 25 & Operating Income & 5,957,143 & 2,400,000 & 6,201,429 \\ \hline \end{tabular}