A Company Had Sales Revenue of $665,000 and $692,000 in Two

Multiple Choice

A company had sales revenue of $665,000 and $692,000 in two successive quarters. The cost of goods sold was $226,000 and $277,000 respectively. Operating expenses in each quarter were: selling expenses of $95,000, distribution expenses of $85,000, and administration expenses of $170,000. Interest expenses were $20,000 in each of the two quarters. What was the change in operating margin?

A) 4%
B) 14.7%
C) 32.7%
D) 42.5%
E) 55.2%