MacMan, Inc. reported the following data: 2025 2024 Amount Percentage Revenues $6,370 $4,960 $1,410 28.43% Cost of goods sold 3,370 2,200 1,170 53.18% Gross profit 3,000 2,760 240 8.7% Operating expenses: Sales and marketing expense 710 650 General and administrative expenses 490 430 66 60 9.23% 60 13.95% Research and development expense 500 410 90 00 21.95% Other expense 420 695 (275) (39.57)% Total operating expenses 2,120 2,185 (65) (2.97)% Income before income tax 880 575 305 53.04% Income tax expense 300 230 $70 30.43% Net income (loss) $580 $345 $235 68.12% The horizontal analysis shows that cost of goods sold has (Round your answer to two decimal places.) OA. decreased by 53.18% B. increased by 28.43% OC. increased by 53.18% D. decreased by 28.43%)