In one example within the text, three hospitals' general services expenses are compared, (all for the same year). The 'laundry' line item's dollar amounts are $80,000, $300,000 and $90,000 respectively. However, when the dollars are converted to percentages, each of these amounts is ten percent of the total expense for the particular hospital. This type of comparative analysis is known as:

	A.	Trend analysis
	B.	Common sizing
	C.	Either of the above
	D.	Neither of the above