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Company A's gross profit rate last year was 32.0% and this year it is 28.4%. Which of the following would not be a possible cause

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Company A's gross profit rate last year was 32.0% and this year it is 28.4%. Which of the following would not be a possible cause for his decline in the gross profit rate? Company A may have begun selling products with a higher markup. Company A's average margin between unit selling price and inventory unit cost is decreasing. Company A may have seen a decline in total gross profit while maintaining net sales. Company A must have paid higher prices to suppliers without passing these costs on to customers

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