The Haines Corp. shows the following financial data for 20X1 and 20X2:

	20X1			20X2
Sales	$	2,950,000		$	3,380,000
Cost of goods sold		1,630,000			2,170,000
Gross profit	$	1,320,000		$	1,210,000
Selling & administrative expense		269,000			265,000
Operating profit	$	1,051,000		$	945,000
Interest expense		45,400			46,600
Income before taxes	$	1,005,600		$	898,400
Taxes (35%)		351,960			314,440
Income after taxes	$	653,640		$	583,960

For each year, compute the following ratios and indicate how the change in each ratio will affect profitability in 20X2