Revenue and expense data for Young Technologies Inc. are as follows:

	Year 2	Year 1
Sales	$500,000	$440,000
Cost of merchandise sold	325,000	242,000
Selling expenses	70,000	79,200
Administrative expenses	75,000	70,400
Income tax expense	10,500	16,400

a.	Prepare a vertical analysis, stating each item for both years as an amount and as a percent of sales. Round to the nearest whole percent.