calculate the percent change in cogs from quarter 1 to quarter 2 from the following income statement…

calculate the percent change in cogs from quarter 1 to quarter 2 from the following income statement information: q1 (x1000) q2 (x1000) net sales 120 152 cogs 22 34 gross profit 87 121 overhead 34 48 net income 57 65 percent change = ?% enter your answer as a percent rounded to the nearest tenth.
Answer
Explanation:
Step1: Identify the formula
The formula for percent - change is $\text{Percent Change}=\frac{\text{New Value}-\text{Old Value}}{\text{Old Value}}\times100%$. Here, the old value of COGS is from Quarter 1 and the new value is from Quarter 2.
Step2: Substitute the values
The COGS in Quarter 1 ($Q1$) is 22 (in thousands) and in Quarter 2 ($Q2$) is 34 (in thousands). Substitute into the formula: $\frac{34 - 22}{22}\times100%$.
Step3: Calculate the numerator
$34−22 = 12$. So the expression becomes $\frac{12}{22}\times100%$.
Step4: Calculate the fraction value
$\frac{12}{22}\approx0.54545$. Then $0.54545\times100% = 54.545%$.
Step5: Round the result
Rounding 54.545% to the nearest tenth gives 54.5%.
Answer:
54.5%