Use the following selected information from Letterman Corporation to determine the Year 1 and Year 2 common size percentages for cost of goods sold using Net sales as the base. Multiple Choice 120.2\% for Year 2 and 100.0% for Year 1. 52.1% for Year 2 and 50.7% for Year 1. 9.6\% for Year 2 and 8.2% for Year 1. 71.0\% for Year 2 and 72.7% for Year 1. 140.8\% for Year 2 and 137.6% for Year 1