Comparative statement data for Farris Company and Ratzlaff Company, two competitors, appear below. All balance sheet data are as of December 31, 2015, and December 31, 2014.

		Farris Company				Ratzlaff Company
		2015		2014		2015		2014
Net sales		$1,575,677				$339,305
Cost of goods sold		1,080,740				240,962
Operating expenses		303,677				79,070
Interest expense		8,680				2,260
Income tax expense		54,865				6,670
Current assets		324,047		$312,609		83,970		$ 79,171
Plant assets (net)		520,365		501,197		139,336		124,946
Current liabilities		64,433		74,030		35,991		29,109
Long-term liabilities		107,330		91,629		29,422		25,095
Common stock, $10 par		498,000		498,000		117,000		117,000
Retained earnings		174,649		150,147		40,893		32,913

Prepare a vertical analysis of the 2015 income statement data for Farris Company and Ratzlaff Company in columnar form. (Round percentages to 1 decimal place, e.g. 12.1%.)