use the following selected information from allen company to determine the year 1 and year 2 common size percentages for operating expenses using net sales as the base. year 2 year 1 net sales $ 276,200 $ 231,400 cost of goods sold 151,910 129,584 operating expenses 55,240 53,222 net earnings 27,820 19,820 multiple choice 103.8% for year 2 and 100.0% for year 1. 36.4% for year 2 and 41.1% for year 1. 55.0% for year 2 and 56.0% for year 1. 20.0% for year 2 and 23.0% for year 1. 23.9% for year 2 and 23.0% for year 1.