For the year ended December 31, 20X1, Lexor Corp. reported sales for of $4,800,000 and expenses totaled $4,762,000, including $3,600,000 in Cost of Goods Sold and $12,000 interest expense. For the year ended December 31, 20X2, Lexor Corp. reported sales for of $5,400,000 and expenses totaled $5,200,000, including $3,900,000 in Cost of Goods Sold and $10,000 interest expense. How do operating expenses compare from one year to the next using a common-size analysis?