Express the following income statement information in common-size per cents and assess whether this companys situation is favorable or unfavorable.

ZLM CORPORATION INCOME STATEMENT For the Years Ended December 31, 2019 and 2020

Particulars	2020	2019
Sales	850,000	630,000
Cost of Goods Sold	460,000	295,000
Gross Profit	390,000	335,000
Operating Expenses	120,000	102,200
Net Income	270,000	232,800