The Haines Corp. shows the following financial data for $20$X$1$ and $20$X$2$:

$20$X$1$

$20$X$2$

Sales

$ $3,230,000$

$$3,370,000$

Cost of goods sold

$2,130,000$

$2,850,000$

Gross profit

$1,100,000$

$520,000$

Selling & administrative expense

$298,000$

$227,000$

Operating profit

$802,000$

$293,000$

Interest expense

$47,200$

$51,600$

Income before taxes

$754,800$

$241,400$

Taxes $(35\%)$

$264,180$

$84,490$

Income after taxes

$$$$490,620$

$$$$156,910$

For each year, compute the following and indicate whether it is increasing or decreasing profitability in $20$X$2$ as indicated by the ratio.

Cost of goods sold to sales.

Selling and administrative expense to sales.

Interest expenses to sales.