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

	2015	2014
Net sales	$ 407,400	$ 333,800
Cost of goods sold	187,900	132,710
Operating expenses	68,440	65,960
Net earnings	34,540	24,540

a) 29.3% for 2015 and 20.0% for 2014.

b) 16.8% for 2015 and 19.8% for 2014.

c) 20.5% for 2015 and 18.5% for 2014.

d) 122.0% for 2015 and 100.0% for 2014.

e) 46.1% for 2015 and 39.8% for 2014.