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Answer (A) is correct . The increase in estimated gross profit is $32,000 ($80,000 × 40%). The incremental bad debt loss is $4,800 ($80,000 × 6%). Accordingly, the estimated net increase in operating income is $27,200 ($32,000 – $4,800). The before-tax return on sales is 34% ($27,200 ÷ $80,000).

Answer (B) is incorrect because The rate of 36.2% results from subtracting bad debt expense from the increase in operating income and the increase in gross sales.
Answer (C) is incorrect because The rate of 40.0% results from failing to subtract the incremental bad debt loss.
Answer (D) is incorrect because The rate of 42.5% is based on the assumption that the increase in operating income is $34,000 ($40,000 – $6,000 bad debt expense).