The common-size percent is computed by:
A. Subtracting the base amount from the analysis amount and multiplying the result by 100.
B. Dividing the analysis amount by the base amount and multiplying the result by 100.
C. Dividing the base amount by the analysis amount and multiplying the result by 1,000.
D. Dividing the analysis amount by the base amount.
E. Dividing the base amount by the analysis amount.
Answer: B
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