A company has established a strategic initiative to increase operating income by increasing market share through being the lower-cost provider. Assuming the total market size remains the same, and based on the information provided below, has the company achieved the stated objectives? Current Year Next Year Revenues $325,000 $325,000 Cost of goods sold 152,000 146,000 Gross margin $173,000 $179,000 Operating costs Marketing 100,000 100,000 Administrative 50,000 50,000 Operating income $ 23,000 $ 29,000 Units sold 1,000 1,000 No, because the company did not reduce marketing and administrative costs. Yes, because the company was able to lower costs and increase operating income. Yes, because the statements show a reduced cost of goods sold. No, because it does not appear that the company has increased market share