Oakley Corporation Has the Following Comparative Income Statements A) the Common-Size Sales Percent for 2014 Equals 100

Oakley Corporation has the following comparative income statements.Which of the following statements is false with regard to this comparative data?
$\begin{array}{c} \text {OAKLEY CORPORATION}\\ \text {Comparative Income Statements}\\ \text {For Years Ended December 31, 2014 and 2013}\\ \begin{array}{|l|r|r|}\hline&2014&2013\\\hline \text { Sales } & \$ 360,000 & \$ 267,500 \\\hline \text { Cost of goods sold } & 237,600 & 140,170 \\\hline \text { Gross profit } & 122,400 & 127,330 \\\hline \text { Operating expenses } & \underline{75,600} & \underline{51,895} \\\hline \text { Net income } & \$ 46,800 & \$ 75,435 \\\hline\end{array}\end{array}$

A) The common-size sales percent for 2014 equals 100%.
B) The common-size net income percent for 2013 equals 28.04%.
C) The common-size gross profit percent for 2014 equals (3.87) %.
D) The common-size cost of goods sold for 2013 equals 52.4%.
E) The common-size operating expenses for 2014 equals.