I need help on the calculation process for this question below.

201420152016Cost of Revenue112,257,700.00140,088,500.00131,375,900.00Research & Development6,041,400.008,066,900.0010,045,400.00Selling, General, & Administrative11,993,400.0014,328,900.0014,193,700.00Income Tax Expense13,972,800.0019,121,100.0015,684,500.00 a) What percent of total costs and expenses was Research \& Development in 2014? In 2016? In 2014, Research \& Development was \% o total costs and expenses and in 2016, Research \& Development was % of total costs and expenses. (Round to the nearest tenth as needed.)