MacMan, Inc. reported the following data: 2019 2018 Amount Percentage Revenues $ 6 comma 390 $ 4 comma 990 $ 1 comma 400 28.06% Cost of goods sold 3 comma 400 2 comma 500 900 36% Gross profit 2 comma 990 2 comma 490 500 20.08% Operating expenses: Sales and marketing expense 685 640 45 7.03% General and administrative expenses 460 430 30 6.98% Research and development expense 470 390 80 20.51% Other expense 460 740 (280) (37.84)% Total operating expenses 2 comma 075 2 comma 200 (125) (5.68)% Income before income tax 915 290 625 215.52% Income tax expense 260 240 $ 20 8.33% Net income (loss) $ 655 $ 50 $ 605 1 comma 210% The horizontal analysis shows that cost of goods sold has . (Round your answer to two decimal places.)