Pelangi Sdn Bhd is trying to determine its efficiency in managing the costs associated with production of goods and sales support. Presented below are three (3) years Statement of Financial Performance of the company for a financial year ended December 31: Sales Cost of goods sold Gross profit Operating expenses Interest Earnings before taxes Taxes (10%) Earnings after taxes 2021 (RM) 950,600 627,264 323,336 143,554 53,000 126,782 12,678 114,104 2020 (RM) 706,200 370.049 Q1: 137,003 26,000 173,148 17,315 155,833 2019 (RM) 411,950 215,862 196,088 79,918 16,000 100,170 10,017 90,153 Evaluate the company's performance using common size percent over the three (3) years periods. Identify the strengths and weaknesses and suggest the relevant strategies to deal with the weaknesses.