Table:
| ($ in millions) | First Quarter | Second Quarter | Third Quarter | Fourth Quarter |
| --- | --- | --- | --- | --- |
| Results of Operations |  |  |  |  |
| Fiscal Year 2019 |  |  |  |  |
| Net sales | $572.4 | $556.5 | $609.9 | $641.4 |
| Gross profit | $91.7 | $107.0 | $123.2 | $122.9 |
| Operating income | $45.0 | $55.4 | $73.2 | $67.9 |
| Net income | $31.5 | $35.5 | $51.1 | $48.9 |
| Fiscal Year 2018 |  |  |  |  |
| Net sales | $479.8 | $487.8 | $572.2 | $618.0 |
| Gross profit | $85.6 | $85.7 | $96.1 | $114.9 |
| Operating income | $42.2 | $41.4 | $45.7 | $60.0 |
| Net income | $23.4 | $92.1 | $30.2 | $42.8 |
Paragraphs:
Quarterly Financial Data (Unaudited)
Quarterly sales and earnings results are normally influenced by seasonal factors. Historically, the first two fiscal quarters (three months ending September 30 and December 31) are typically the lowest principally because of annual plant vacation and maintenance shutdowns by the Company and by many of its customers. However, the timing of major changes in the general economy or the markets for certain products can alter this pattern.
During the quarter ended December 31, 2017, the Company recorded an income tax benefit. See Note 17, Income Taxes to Notes to Consolidated Financial Statements included in Item 8. “Financial Statements and Supplementary Data”.
Question:
What was the change in net income in First Quarter in 2019 from 2018?
Answer: 31.5-23.4 = 8.1