If net sales at Kelly's Bakery increased from $40,000 to $60,000 and its cost of goods sold increased from $20,000 to $40,000, then vertical analysis based on net sales would show the following percentages for each year for cost of goods sold (rounded to the nearest percent):

Select one:

A.

50% and 67%.

B.

33% and 50%

C.

67% and 40%.

D.

40% and 20%.

E.

10% and 30%.