Upton, inc. income statement for years ended december 31, 2019 and 2018 2019. 2018 sales $ 900 $ 800 less cost of goods sold 470. 440 gross profit $ 430 $ 360 operating expenses: wage expense $ 95 $ 90 rent expense 35 30 misc expense 20 15 depreciation expense 25 20 total operating expense $ 175 $ 155 operating income $ 255 $ 205 less other expenses: interest expense 15 10 income before tax $ 240 $ 195 less income tax expense 110 85 net income $ 130 $ 110 if a common size income statement were prepared, what percentage would be attributable to the 2018 wage expense of upton, inc.?