Maufactures such as apple and google usually work to maintain a high quality and low cost operation. one ratio routinely computed for this assesment is the cost of goods sold divided by total expenses. A decline in this ratio can mean that the comapny is sending too much on selling and administrative activities. An increase in this ratio beyond a reasonable level can mean that the company is not spending enough on selling activities. (assume for this analysis that total expenses equal cost of goods sold plus total operating expenses.)

1. for apple and google refer to appendix a and compute the ratios of cost of goods sold to total expenses for their two recent fiscal years. (record answers as percents, rounded to one decimal.

2. Comment on the similarities and differences in the ratio results accross both years between the companies.