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MacMan, Inc The Horizontal Analysis Shows That Cost of Goods Sold Has

question 101

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MacMan, Inc. reported the following data: 20192018 Amount  Percentage  Revenues $6370$4940$143028.95% Cost of goods sold. 34502200125056.82% Gross profit 292027401806.57% Operating expenses:  Sales and marketing expense 7106308012.7% General and administrative  expenses 410425153.53% Research and development  expense 480490102.04% Other expense 440710(270) (38.03) % Total operating expenses 20402255(215) (9.53) % Income before income tax 88048539581.44% Income tax expense 260240$208.33% Net income (loss)  $620$245$375153.06%\begin{array}{|l|c|c|c|c|}\hline & 2019 & 2018 & \text { Amount } & \text { Percentage } \\\hline \text { Revenues } & \$ 6370 & \$ 4940 & \$ 1430 & 28.95\% \\\hline \text { Cost of goods sold. } & 3450 & 2200 & 1250 & 56.82 \%\\\hline \text { Gross profit } & 2920 & 2740 & 180 & 6.57\%\\\hline \text { Operating expenses: } & & & & \\\hline \text { Sales and marketing expense } & 710 & 630 & 80 & 12.7\% \\\hline \begin{array}{l}\text { General and administrative } \\\text { expenses }\end{array} & 410 & 425 & -15 & -3.53\% \\\hline \begin{array}{l}\text { Research and development } \\\text { expense }\end{array} & 480 & 490 & -10 & -2.04\% \\\hline \text { Other expense } & 440 & 710 & (270) & (38.03) \% \\\hline \text { Total operating expenses } & 2040 & \underline{2255} & (215) & (9.53 ) \%\\\hline \text { Income before income tax } & 880 & 485 & 395 & 81.44 \% \\\hline \text { Income tax expense } & 260 & 240 & \$ 20 & 8.33\% \\\hline \text { Net income (loss) } & \$ 620 & \$ 245 & \$ 375 & 153.06\% \\\hline\end{array}
The horizontal analysis shows that cost of goods sold has ________. (Round your answer to two decimal places.)


Definitions:

Net Domestic Product Per Capita

A measure of a country's economic output per person, excluding the costs of depreciation of capital goods. It gives an indication of the average standard of living and economic well-being of the population.

Command-based Economy

An economy where production, investment, prices, and incomes are determined centrally by a government.

Gini Coefficient

A measure of the distribution of wealth within a country.

Reserve Requirement

The minimum amount of cash reserves a commercial bank must hold.

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