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 $505,800 $410,600 214,90 135,050 78,340 75,500 39,580 28,080 Multiple Choice O 42 5% for Year 2 and 329% for Year 1. O 58.0% for Year 2 and 51.3% for Year 1. O 78% for Year 2 and 6.8% for Year 1. O 123.2% for Year 2 and 100.0% for Year 1. 1725% for Year 2 and 195.0% for Year 1