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 7:27 Net sales Cost of goods sold Operating expenses Net earnings Year 2 Year 1 $587,800 $474,600 237,400 137,000 86,590 83,450 43,780 31,030 Multiple Choice 551% for Year 2 and 46.5% for Year 1 1814% for Year 2 and 215.3% for Yeat ? 7:51tor Year 2 and 6.5% for Year 1 for Y 2 and 1. for Yeart