Use the following selected information from Carleton Incorporated to determine the Year 1 and Year 2 trend percentages for cost of goods sold using Year 1 as the base. Multiple Choice 122.0% for Year 2 and 100.0% for Year 1. 67.7% for Year 2 and 64.6% for Year 1 . 114.6% for Year 2 and 100.0% for Year 1. 35.7% for Year 2 and 39.4% for Year 1. 52.9\% for Year 2 and 56.3% for Year 1