What is the major reason for the change in the answer to the Question between 2000 and 2001?
Reason for Change Cost of sales
Research and development -
Selling general and administrative expenses -
Provision for income tax-
Provide the main data above to answer the above reason for changeTo answer this question for each of the two years, take the ratio of the major income statement accounts to net revenues (sales).

  

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Exhibit 4 SUN MICROSYSTEMS INC. Summary Consolidated Statement of Income (in millions) Net revenues Costs and expenses: Cost of sales Research and development Selling, general and administrative Goodwill amortization In-process research and development Total costs and expenses Operating income Gain (loss) on strategic investments Interest income, net Litigation settlement Income before taxes Provision for income taxes Cumulative effect of change in accounting principle, net Net income Net income per common share-diluted Shares used in the calculation of net income per common share-diluted 2001 Dollars $18,250 $10,041 2,016 4,544 261 77 $16,939 1,311 (90) 363 $ 1,584 603 (54) $ 927 $ 0.27 3,417 2000 Dollars $15,721 $ 7,549 1,630 4,072 65 12 $13,328 2,393 208 170 $ 2,771 917 $ 1,854 $ 0.55 3,379 1999 Dollars $11,806 $ 5,670 1,280 3,196 19 121 $10,286 1,520 85 $ 1,605 575 $ 1,030 $ 0.31 3,282 1998 Dollars $9,862 $4,713 1,029 2,826 4 176 $8,748 1,114 48 $1,162 407 $ 755 $ 0.24 3,180 Exhibit 4 SUN MICROSYSTEMS INC. Summary Consolidated Statement of Income (in millions) Net revenues Costs and expenses: Cost of sales Research and development Selling, general and administrative Goodwill amortization In-process research and development Total costs and expenses Operating income Gain (loss) on strategic investments Interest income, net Litigation settlement Income before taxes Provision for income taxes Cumulative effect of change in accounting principle, net Net income Net income per common share-diluted Shares used in the calculation of net income per common share-diluted 2001 Dollars $18,250 $10,041 2,016 4,544 261 77 $16,939 1,311 (90) 363 $ 1,584 603 (54) $ 927 $ 0.27 3,417 2000 Dollars $15,721 $ 7,549 1,630 4,072 65 12 $13,328 2,393 208 170 $ 2,771 917 $ 1,854 $ 0.55 3,379 1999 Dollars $11,806 $ 5,670 1,280 3,196 19 121 $10,286 1,520 85 $ 1,605 575 $ 1,030 $ 0.31 3,282 1998 Dollars $9,862 $4,713 1,029 2,826 4 176 $8,748 1,114 48 $1,162 407 $ 755 $ 0.24 3,180

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The main reason for the change in the cost of sales between 2000 and 2001 is the incre... View the full answer