E$13-4($Algo$)$ Computing Profitability Ratios $[$LO $13-4,$ LO $13-5]$

$2\mathrm{.}5$ According to the producer price index database maintained by the Bureau of Labor Statistics, the average cost of computer equipment fell $3\mathrm{.}8$ percent between January and December $2018.$ Let's see whether these changes are reflected in the income statement of Inigo Peripherals for the year ended December $31,2018.$

$\backslash$table$[[$Sales Revenue,$2018,2017],[$Cost of Goods Sold,$$104,000,$$$126,000$