Use the following selected information from Allen Company to determine the Year 1 and Year 2 common size percentages for operating expenses using Net sales as the base. Net sales Cost of goods sold Operating expenses Net earnings Multiple Choice Year 2 Year 1 $276,200 $231,400 151,910 129,584 55,240 53,222 27,820 19,820 a. 36.4% for Year 2 and 41.1% for Year 1. b. 55.0% for Year 2 and 56.0% for Year 1. c. 23.9% for Year 2 and 23.0% for Year 1. d. 103.8% for Year 2 and 100.0% for Year 1. e. 20.0% for Year 2 and 23.0% for Year 1.