The gross profit percentage decreased from 36% in 2014 to 24.8% in 2015. What is the trend in this change?

The gross profit percentage decreased from 36% in 2014 to 24.8% in 2015. What is the trend in this change?

a. This change represents an upward, or favorable, trend

B. this change represents a downward, or negative, trend

C. The trend cannot be determined unless the dollar amount of the change is also know

D. The answer depends upon whether net sales increased or decreased during the period.