$\backslash$table$[[,2017,\%$ of Sales$],[$Sales$,1,000,000,$B$],[$COGS$,300,000,$C$],[$Gross Profit,A$,$D$]]$

If revenue is used as the base$-$figure in performing vertical analysis, what would be the values for $A,B,C$ and $D$ in the table above?

$A=$$$970,000$;$B=100\%$;$C=97\%$;$D=3\%$

$A=$$$700,000$;$B=100\%$;$C=30\%$;$D=70\%$

$A=$$$700,000$;$B=100\%$;$C=70\%$;$D=30\%$

$A=$$$700,000$;$B=100\%$;$C=3\%$;$D=97\%$