I need help with the below. Not sure I understand

For the base case in this section, as a percentage of sales, COGS - 68 percent, SGA - 13 percent, R&D - 2.0 percent. Depreciation, Interest expense are fixed as stated. Tax Rate is 19 percent. 1.a Given the following case, calculate the independent effects of a 1 percent increase in Gross Margin, a 1 percent decrease in the TaxRate, and a 5 percent increase in Sales. Colossal Chemical Corporation Year Ended December 31, 2021 ($000,000 omitted) Base 1% Increase in Gross Margin 1% Decrease in Tax Rate 5% Increase in Sale Case Sales $ $ $ 2,110 Cost of goods sold 1,435 Selling, general, and 274 administrative expense Depreciation 160 Research and development 42 $ Total costs and expenses $ 1,911 Operating Income 199 Interest expense 30 Earnings before Income Taxes $ 160 $ Provision for Income Taxes 30 Net Income $ 130 $ $