Frank Company Has the Following Income Statements Available $\text{Operating Expenses}:$

Frank Company has the following income statements available: $\begin{array}{lll}& \underline{2 X 13} & \underline{2 X 12} \\\text { Sales } &\$900&\$800\\\text { Less Cost of Goods Sold } & \underline{470} & \underline{440} \\\text { Gross Profit } & \$ 430 & \$ 360\end{array}$
$\text{Operating Expenses}:$
$\begin{array} { l l l } \text { Wage Expense } & \$ 95 & \$ 90 \\\text { Rent Expense } & 35 & 30 \\\text { Miscellaneous Expense } & 20 & 15 \\\text { Depreciation Expense } & \underline { 25 } & \underline { 20} \\\text { Totel Operating Expenses } & \$ 175 & \$ 155 \\\text { Operating Income } & \$ 255 & \$ 205\end{array}$
$\text{Less Other Expenses}:$
$\begin{array} { l l l } \text { Interst Expense } & \underline { 15 } & \underline { 10 } \\\text { Income Before Taxes } & \$ 240 & \$ 195 \\\text { Less Income Tax Expense } & \underline { 110 } & \underline { 85 } \\\text { Net Income } & \$ 130 & \$ 110\end{array}$
What is the percentage increase or (decrease)in operating income and income before taxes from 2X12 to 2X13 for Frank Company?
$\begin{array}{lcc} & \text { Operating Income } & \text { Income Before Taxes } \\\text { A) } & 24.4 \% & 23.1 \% \\\text { B) } & 19.4 \% & 24.4 \% \\\text { C) } & 18.8 \% & 19.6 \% \\\text { D) } & 19.6 \% & 18.8 \% \\\text { E) } & 24.4 \% & 18.8 \%\end{array}$