Kellogg Company (K) produces, markets, and distributes cereal and food products including Cheez-It, Coco Pops, Rice Krispies, and Pringles. The following partial Income statements (in millions) were adapted from recent financial statements. Year 1 Year 2 Sales $13,014 $12,923 Cost of goods sold (8,259) (7,901) Gross profit $ 4,755 $ 5,022 Selling and administrative expenses (3,360) (3,076) Operating income $1,395 $1,946 1. Prepare common-sized income statements for Years 1 and 2. Round your answers to one decimal place. Kellogg Company Common-Sized Income Statement Year 1 and 2 Year 1 Year 2 Increase (Decrease) Sales % Cost of goods sold % % % % Gross profit % 96 % Selling and administrative expenses % % % Operating income % % % 2. What is the primary cause of the decrease in operating income in Year 27