Interpreting Foreign Currency Translation Disclosure Bristol-Myers Squibb (BMY) reports the following table in its 10-K report relating to the change in sales from 2009 to 2010. (a) Includes Puerto Rico. (b) Includes Russia and Turkey. (c) includes Japan. China. Canada. Australia and Brazil, among other countries. (a) By what percentage did U.S. net sales change during the year? How much of this change is attributable to volume versus price change? 2010 change in U.S. net sales: Volume change: Price change: (b) By what percentage did foreign net sales change during the year? How much of this change is attributable to volume versus price change? 2010 change in foreign net sales: Volume change: Price change: Exchange rate