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From the French Instrument Corporation second-quarter report ended 2018, do a vertical analysis for the second quarter of 2018. (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.) Percent of net FRENCH INSTRUMENT CORPORATION AND SUBSIDIARIES Consolidated Statements of Operation (Unaudited) (In thousands of dollars, except share data) Second Quarter 2018 2017 Net sales $ 6,675 5 6,937 Cost of sales 4,087 4,460 Gross margin 2,588 2,477 Expenses Seling, general and administrative 1,843 1,781 Product development 173 163 Interest expense 90 121 Other (income), net (174) (101) Total expenses 1,938 1,964 Income before income taxes 650 513 Provision for income taxes 263 207 Net income $ 387 $ 306 Net income per common share $ 0.05 $ 0.03 Weighted average number of common shares and equivalents 6,673,673 6,624,184