The following question is based on the Pro Forma Income Statement of Cinoflex, Inc. which is in millions of dollars

Item	2017	2018	2019	2020	2021	2022
Sales	$75,000	$88,538	$103,234	$119,777	$138,149	$158,526
Cost of Goods Sold	($34,000)	($40,467)	($47,351)	($55,279)	($64,167)	($74,119)
Gross Profit	$41,000	$48,071	$55,883	$64,498	$73,982	$84,407
Sales and Marketing Expense	($11,250)	($14,579)	($18,582)	($23,356)	($27,630)	($31,705)
Administrative Expense	($13,500)	($13,254)	($15,485)	($16,769)	($17,969)	($20,608)
EBITDA	$16,250	$20,238	$21,816	$24,373	$28,393	$32,094
Depreciation	($5,500)	($5,450)	($5,405)	($6,865)	($7,678)	($7,710)
Interest Expense	($75)	($6,800)	($6,800)	($6,800)	($7,820)	($8,160)
Pre-Tax Income	$10,675	$7,988	$9,611	$10,708	$12,895	$16,223
Income Tax	($3,736)	($2,796)	($3,364)	($3,748)	($4,513)	($5,678)
Net Income	$6,939	$5,192	$6,247	$6,960	$8,382	$10,545

What is the forecasted Sales, Marketing and Administrative Expenses stated as a percentage of Sales?