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The following table is based on the margin analysis. Which of the following statements is false? Firm x has the highest cost of goods sold

The following table is based on the margin analysis.
Which of the following statements is false?
Firm x has the highest cost of goods sold for each sales dollar.
Firm X spends 10% of its sales on R&D expense and SG&A expense.
Firm x has the highest depreciation and amortization expense for each sales dollar.
Firm Z has the highest mark-up for the product.
(E) Firm Z spends 1% of its sales on depreciation and amortization expenses.
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