Answer:
0.068
Explanation:
Common size income statement in which we divide all the items with it's revenue. So, interest is $12 M, and sales is $176 M.
Dividing 12/176= 0.068
That means the interest is 6.8% of revenue. Common size is used for comparison purpose. If let's say in next year interest become 15% of revenue then company would know that it's using more debt. It's also used for comparing with competitors.