The Haines Corp. shows the following financial data for 2012 and 2013.

	2012			2013
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 ratios and indicate how the change in each ratio will affect profitability in 2013. (Input your answers as a percent rounded to 2 decimal places.)

		2012	2013	Profitability
a.	Cost of goods sold to sales	%	%	(Click to select)No ChangeDecreaseIncrease
b.	Selling and administrative expense to sales	%	%	(Click to select)DecreaseNo ChangeIncrease
c.	Interest expense to sales	%	%	(Click to select)IncreaseDecreaseNo Change