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 $325,000 152,000 Next Year $325,000 146,000 Revenues Cost of goods sold Gross margin $173,000 $179,000 Operating costs 100,000 100,000 50,000 $ 29,000 Marketing Administrative 50,000 Operating income $ 23,000 Units sold $1,000 $ 1,000 A. No, because the company did not reduce marketing and administrative costs B. Yes, because the statements show a reduced cost of goods sold C. No, because it does not appear that the company has increased market share D. Yes, because the company was able to lower costs and increase operating income