Case Study 1 ACY ONE Limited (ACY ONE") recorded below: Year 3, $80,000; Year 2, $70,000; Sales Year 1, $60,000 Year 3, $75,000; Year 2, $60,000; Cost of goods sold Year 1, $50,000 Question Taking Year 2 as the base period, what is the index number of sales in Year 3? Select one: A. 133.3 B. $80,000 C. 114.3 D. 33.3%