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Answer (A) is correct . First, the changes in sales volume can be calculated: Unit Volume Unit Unit Volume Before Price Change After Price Item Change Factor Change 1 200,000 ¡Á 0.80 = 160,000 2 150,000 ¡Á 0.80 = 120,000 3 300,000 ¡Á 1.05 = 315,000 Next, the changes in unit price: ? Price Price Before Change Price After<
Answer (B) is incorrect because The amount of $850,000 results from increasing the price of Item?3 rather than the volume.
Answer (C) is incorrect because The amount of $750,000 results from failing to reduce the unit volume of Item 2 in tandem with the reduction in Item 1.
Answer (D) is incorrect because Total sales revenue will decrease by $1,050,000.