Solution-Express the following income statement information

Express the following income statement information in common-size percent"s and assess whether this company"s situation is favorable or unfavorable.

HARBISON CORPORATION Comparative Income Statement For Years Ended December 31, 2006 and 2005
	2006	2005
Sales	$720,000	$535,000
Cost of goods sold	475,200	280,340
Gross profit	244,800	254,660
Operating expenses	151,200	103,790
Net income	$ 93,600	$150,870

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