A comparative income statement is given below for McKenzie Sales, Limited, of Toronto:

McKenzie Sales, Limited

Comparative Income Statement

This Year Last Year

Sales $ $7,320,000$ $ $5,563,200$

Cost of goods sold $4,610,0003,515,000$

Gross margin $2,710,0002,048,200$

Selling and administrative expenses:

Selling expenses $1,386,0001,074,000$

Administrative expenses $706,500614,500$

Total expenses $2,092,5001,688,500$

Net operating income $617,500359,700$

Interest expense $103,00087,000$

Net income before taxes $ $514,500$ $ $272,700$

Members of the company$$s board of directors are surprised to see that net income increased by only $$241,800$ when sales increased by $$1,756,800.$

Required:

$1.$ Express each year's income statement in common$-$size percentages. $($Round your percentage answers to $1$ decimal place $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}3).)$