Manero Company included the following information in its annual report 2018 2017 2016 Sales $188.400 $162,500 $150,500 Cost of goods sold 115,000 102,500 100,000 Operating expenses 50,000 50,000 45,000 Net income 23,400 10,000 5,500 In a common size income statement for 2017, the cost of goods sold are expressed as O A 115.0% OB. 61.0% O C. 100.0% OD.63.7%