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 $522,200 $423,400 219,400 135, 440 79,990 77,090 40, 420 28,670 Multiple Choice 123 3% for Year 2 and 100.0% for Year 1 42.0% for Year 2 and 32.0% for Year 1. 174.4% for Year 2 and 199.2% for Year 1. 77% for Year 2 and 6.8% for Year 1 573% for Year 2 and 50.2% for Year 1