Please help with the following problem. Thank you very much!

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 152,000 146,000 sold 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 f) A. No, because the company did not reduce marketing and administrative costs. Q B. Yes, because the statements show a reduced cost of goods sold. (7 C. No, because it does not appear that the company has increased market share. A D. Yes, because the company was able to lower costs and increase operating income