100 17 24% 25 5.49% Operating expenses Sales and marketing expense 680 580 General and administrative expenses 480 455 Research and development expense 500 440 Other expense 720 Total operating expenses 2,150 2.195 Income before income tax 1.410 325 Income tax expense 320 210 Net Income (los) $1.090 $115 The horizontal analysis shows that cost of goods sold has 190 60 (230) (45) 1085 $110 5975 13.64% (3194)% (205) 333 85% 52.38% 847 83% (Round your answer to two decimal places) O A Increased by 42 28% OB decreased by 43.33% Increased by 43 33% DD. decreased by 42 28% 680 580 100 17 24% 480 455 25 5.49% Operating expenses Sales and marketing expense General and administrative expenses Research and development expense Other expense Total operating expenses Income before income tax Income tax experise Net income loss) 500 490 2.150 1.410 320 $1,090 440 720 2,195 325 210 $115 60 (230) (45) 1085 $110 5975 13.64% (3194)% (205) 333.85% 52 38% 847.83% The horizontal analysis shows that cost of goods sold has (Round your answer to two decimal places O A Increased by 42 28% OB. decreased by 43.33% Increased by 43 33% D. decreased by 42 289 MacMan, Inc reported the following data: 2025 $7,000 3,440 3,560 2024 $4,920 2,400 2,520 Amount $2,080 1,040 1,040 Percentage 42.28% 43.33% 41.27% 680 580 100 Revenues Cost of goods sold Gross profit Operating expenses: Sales and marketing expense General and administrative expenses Research and development expense Other expense 17.24% 480 455 25 5.49% 500 490 440 720 60 (230) 13.64% (3194)% O A. increased by 42.28% OB. decreased by 43.33% O.C. increased by 43.33% O D. decreased by 42.28% 2025 $7,000 3,440 3,560 2024 $4.920 2.400 2,520 Amount $2,080 1,040 1,040 Percentage 42 28% 43.33% 41 27% 680 580 100 17 24% Revenues Cost of goods sold Gross profit Operating expenses Sales and marketing expense General and administrative expenses Research and development expense Other expense Total operating expenses 480 455 25 5.49% 500 490 2.150 440 720 2.195 60 (230) (45) 13.64% (31.94)% (205)% A. increased by 42.28% B. decreased by 43 33%