Use the following selected information from Wheeler, LLC to determine the 2017 and 2016 common size percentages for cost of goods sold using Net sales as the base.

	2017			2016
Net sales	$	325,400		$	269,800
Cost of goods sold		165,400			130,760
Operating expenses		60,190			58,010
Net earnings		30,340			21,590

• 69.3% for 2017 and 70.0% for 2016.

• 9.3% for 2017 and 8.0% for 2016.

• 144.2% for 2017 and 142.9% for 2016.

• 120.6% for 2017 and 100.0% for 2016.

• 50.8% for 2017 and 48.5% for 2016.