Use the following information for Owens Corporation to determine
(1) The 2008 and 2009 common-size percents for cost of goods sold using net sales as the base and
(2) The 2008 and 2009 trend percents for net sales using 2008 as the baseyear.

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($ thousands) 2008 $101.400 $58,100 55,300 30,700 2009 Net sales Cost of goods sold .