Answer :
Answer:
b. 42%
Explanation:
The percentage increase in cost of goods sold from 2014 to 2016 is ratio of the difference between the cost of sale in both years to the cost of sales in 2014 expressed as a percentage.
Mathematically,
percentage increase in cost of goods sold from 2014 to 2016
= (b - a)/a *100%
where a = 2014 cost of sales, b = 2016 cost of sales
percentage increase in cost of goods sold from 2014 to 2016
= ($1,704,000 - $1,200,000)/$1,200,000
= 0.42
= 42%