Fulton Company Has the Following Data Available If a Common Size Income Statement Were Prepared,what Percentage Would

Fulton Company has the following data available:
$\begin{array}{l}\text {Cost of Goods Sold, For the Year Ending December 31, 2013} & \$ 470 \\\text {Cost of Goods Sold, For the Year Ending December 31, 2012} & \$440 \\\text {Sales, For the Year Ending December 31, 2013} & \$ 900 \\\text {Sales, For the Year Ending December 31, 2012} & \$ 800 \\\text {Net Income, For the Year Ending December 31, 2013} & \$ 130 \\\text {Net Income, For the Year Ending December 31,2012} & \$ 110 \\\end{array}$ If a common size income statement were prepared,what percentage would be attributable to the 2013 sales of Fulton Company?

A) 2) 2%
B) 19.4%
C) 28.3%
D) 52.2%
E) 100%