$32)$Use the following data for Questions $32-3520$X$320$X$220$X$1$Sales$ $178,400$$ $162,500$$ $155,500$COGS$115,000102,500100,000$Operating Exp$\mathrm{.}50,00050,00045,000$Operating income $13,40010,00010,500$In a common$-$size income statement for $20$X$3,$ the operatiNg expenses are expressed as

$128\mathrm{.}0\%.$

$2\mathrm{.}43\mathrm{.}8\%$

$3\mathrm{.}30\mathrm{.}3\%.$

$4\mathrm{.}100\mathrm{.}0\%.$