Horizontal analysis percentages for BB Ltd's sales, cost of sales and expenses are presented below:

Horizontal analysis

2017

2016

2015

Sales

92%

105%

100%

Cost of sales

105%

93%

100%

Expenses

107%

96%

100%

Identify the net increase, decrease or remain unchanged of profit over the years 1) 2016, and 2) 2017.

a.1) increased; 2) decreased

b.1) decreased; 2) increased

c.1) increased; 2) increased

d.1) decreased; 2) decreased

e.1) remain unchanged; 2) remain unchanged