Use the following selected information from Whitman Corp. to determine the Year 1 and Year 2 common size percentages for cost of goods sold using Net sales as the base. Net sales Cost of goods sold Operating expenses Net earnings Year 2 Year 1 $276,200 $231,400 151,900 129,590 55,240 53,240 27,820 19,820 Multiple Choice 36.4% for year 2 and 411% for year 1 55.0% for year 2 and 56.0% for year 1. 119.4% for year 2 and 100.0% for year 1 Multiple Choice 36.4% for year 2 and 41.1% for year 1. 55.0% for year 2 and 56.0% for year 1. 119.4% for year 2 and 100.0% for year 1 117.2% for year 2 and 100.0% for year 1. 65.1% for year 2 and 56.0% for year 1