Data for Mariner Designs, Inc. follow:

Requirements
1. Prepare a horizontal analysis of the comparative income statement of Mariner Designs, Inc. Round percentage changes to one decimal place.
2. Why did 2015 net income increase by a higher percentage than net sales­revenue?

MARINER DESIGNS, INC Comparative Income Statement Years Ended December 31, 2015 and 2014 2015 2014 Net Sales Revenue 431,000 372,350 Expenses Cost of Goods Sold Selling and Administrative Expenses Other Expenses Total Expenses 200,000 187,550 91,050 6,850 285,450 $ 123,650 S 86,900 99,000 8,350 307,350 Net Income