Line Item Description 20Y2 20Y1 Increase/ (Decrease) Amount Increase/ (Decrease) Percent Sales $873,582 $722,000 $Sales Sales% Cost of goods sold (653,200) (460,000) Cost of goods sold Cost of goods sold% Gross profit $220,382 $262,000 $Gross profit Gross profit% Selling expenses $(93,030) $(61,000) $Selling expenses Selling expenses% Administrative expenses (52,360) (38,000) Administrative expenses Administrative expenses% Total operating expenses $(145,390) $(99,000) $Total operating expenses Total