Following are income statements for Hossa Corporation for 2017 and 2016. Percentage of sales amounts are also shown for each operating expense item. Hossas income tax rate was 38% in 2016 and 40% in 2017.

	2016								2017
($ in millions)	$ in millions				% of sales				$ in millions				% of sales
Sales	$	5,500							$	6,500
Cost of sales		(2,475	)			45	%			(3,055	)			47	%
Other operating expenses		(825	)			15	%			(1,040	)			16	%
Operating income		2,200								2,405
Provision for income taxes		(836	)							(962	)
Net income	$	1,364							$	1,443
Income tax rate		38	%							40	%

Hossa's management was pleased that 2017 net income was up 5.8% from the prior year. Although you are also happy with the increase in net income, you are not so sure the news is all positive. You have modeled Hossas income as follows:

NET INCOME = SALES (1 ? COGS% ? OPEX%) (1 ? TAX RATE)

Using this model, net income in 2016 is computed as $5,500 (1 ? 45% ? 15%) (1 ? 38%) = $1,364. Net income in 2017 is computed as $6,500 (1 ? 47% ? 16%) (1 ? 40%) = $1,443.

Required:

Prepare a cause-of-change analysis to show the extent to which each of the following items contributed to the $79 million increase in Hossas net income from 2016 to 2017: (Enter your answers in millions of dollars. Negative amounts should be indicated by a minus sign. Round your answer to 1 decimal place.)

-Increase in sales (SALES)

-Increase in cost of sales as a percent of sales (COGS%)

-Increase in other operating expenses as a percent of sales (OPEX%)

-Increase in income tax rate (TAX RATE)

Need to know the causes of change in net income,

Net Income - 2016 -

Effect of increase in sales-

Effect of increase in COGS-

Effect of increase in OPEX-

Effect of increase in tax rate-

Increase in net income-

Net income - 2017 -