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

	2015	2014
Net sales	$ 278,200	$ 231,800
Cost of goods sold	151,500	129,990
Operating expenses	54,840	52,840
Net earnings	28,420	20,220

A. 120.0% for 2015 and 100.0% for 2014.

B. 116.5% for 2015 and 100.0% for 2014.

C. 54.5% for 2015 and 56.1% for 2014.

D. 36.2% for 2015 and 40.6% for 2014.

E. 65.7% for 2015 and 64.6% for 2014.