26. XYZ CORPORATION, which sells a single produc provided the following data from its incom statements for the calendar years 2016 and 2015 2015 2016 Sales (150,000 its/180,000 units) 750,000 Cost of goods sold525,000 Gross profit 720,0 575,0 -5,000 145,0 In an analysis of variation in gross profit betwee the two years, what would be the effects changes in sales price and sales volume? Sales Price Sales Volume A. P150,000 favorable P120,000 unfavorable B. P150,000 unfavorable P120,000 favorable C. P180,000 favorable P150,000 unfavorable D. P180,000 unfavorable P150,000 favorable