From the French Instrument Corporation second-quarter report ended 2020, do a vertical analysis for the second quarter of 2020. (Input all answers as positive values except other (income) which should be indicated by a minus sign. Round your answers to the nearest hundredth percent.)

	2020	2019
Net sales	6677	6930
Cost of sales	4,086	4,459
Gross margin	2,591	2,471
Expenses:
Selling, general and administrative	1,842	1,780
Product development	172	162
Interest expense	95	120
Other (income), net	(175)	(102)
Total expenses	1,934	1,960
Income before income taxes	657	511
Provision for income taxes	262	206
Net income	395	305
Net income per common share	0.05	0.03
Weighted average number of common shares and equivalents	6,673,673	6,624,184