Year 2 Year 1 Sales $170,000 $130,000 Cost of sales 135.000 105.000 Gross profit $ 35,000 $ 25,000 Based on the common-sized income statements for Years 1 and 2 (above), calculate the percentage Increase or decrease in cost of sales from Year 1 to Year 2. Oa. Increase of 2.1% Ob. Decrease of 14% Oc. Decrease of 2.1% Od. Increase of 1.4%