Eastwood Publishing reports the following segment data regarding its textbook sales: 
Perform a horizontal analysis and a vertical analysis for Eastwood Publishing.Round to one decimal place.
Definitions:
Direct Labor Hour
The amount of time spent by employees directly working on producing goods or services.
Direct Labor Rate Variance
The difference between the actual cost of direct labor and the expected (or standard) cost, used to manage labor costs more effectively.
Standard Rate
A predetermined cost or charge used as a benchmark in budgeting and pricing decisions.
Actual Rate
The real interest rate or cost rate applied in transactions, differentiating from theoretical or expected rates.
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