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

144.2% for 2015 and 142.9% for 2014.

69.3% for 2015 and 70.0% for 2014.

120.6% for 2015 and 100.0% for 2014.

50.8% for 2015 and 48.5% for 2014.

9.3% for 2015 and 8.0% for 2014.