Use the following selected information from Wheeler, LLC to determine the 2015 and 2014 common size percentages for cost of goods sold using Net sales as the base.

	2015	2014
Net sales	$ 292,600	$ 244,200
Cost of goods sold	156,400	129,980
Operating expenses	56,890	54,830
Net earnings	28,660	20,410

119.8% for 2015 and 100.0% for 2014.

53.4% for 2015 and 53.2% for 2014.

137.2% for 2015 and 132.1% for 2014.

9.8% for 2015 and 8.4% for 2014.

72.9% for 2015 and 75.7% for 2014.