M & M Manufacturing Has Provided the Following Comparative Income

M & M Manufacturing has provided the following comparative income statements for 2013 and 2014.
$$\begin{array}{lrr} & \underline{2013} & \underline{2014} \\\text{Net sales} & \$ 132,000 & \$ 136,000 \\\text{Cost of goods sold} & \underline{68,000} & \underline{72,000} \\\text{Gross margin} & 64,000 & 64,000 \\\text{Selling and administrative expenses} & 26,000 & 36,000 \\\text{Depreciation} & \underline{6,000} & \underline{8,000} \\\text{Operating profit} & 32,000 & 20,000 \\\text{Income taxes} & \underline{8,000} & \underline{5,000} \\\text{Net income} & \underline{\underline{\$ 24,000}} & \underline{\underline{\$ 15,000}} \end{array}$$
Required:

Prepare a common-size analysis of M & M’s income statement for 2014.