If Rick's Sales Decreased from $90,000 (Year 1)to $45,000 (Year

Multiple Choice

If Rick's sales decreased from $90,000 (year 1) to $45,000 (year 2) and its cost of goods sold decreased from $40,000 (year 1) to $15,000 (year 2) ,then vertical analysis based on sales would show the following for cost of goods sold for the two periods:

A) 33.33% and 44.44%.
B) 44.44% and 33.33%.
C) 300% and 225%.
D) None of the above