The following cost information pertains to the new CD:

CD package and disc (direct material and labor): $2.50/CD

Songwriters royalties: $0.70/CD

Recording Artists royalties: $2.00/CD

Advertising & promotion: $380,000

Sony Records Inc,s Overhead: $300,000

Selling price to CD Distributor: $10.00

By what percent does this change in sales represent?

	A.	25.36%
	B.	15.32%
	C.	79.17%
	D.	15.63%
	E.	None of the above