Atlantis, Inc. reported the following data: 
The horizontal analysis shows that cost of goods sold has ________. (Round your answer to two decimal places.)
Definitions:
Economies of Scale
Cost advantages achieved when increasing production leads to lower fixed costs per unit.
Restrictive Health
Policies or practices designed to restrict or control the availability of medical treatments, procedures, or resources, often for regulatory or budgetary reasons.
Export Subsidies
financial support from governments to domestic companies for the purpose of promoting goods for export, aimed at increasing competitive advantage on the global stage.
Free Trade Agreement
A pact between two or more nations to reduce barriers to imports and exports among them by eliminating tariffs and import quotas.
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