Key Considerations in Sales Volume Analysis Include All Except

Key considerations in sales volume analysis include all except:

A) How will we break down the sales analysis? (territory, product or customer group, etc.)
B) What will we use as our basis (or bases) of comparison? (sales in prior periods, the fiscal period's sales forecast or sales quota, etc.)
C) What information sources will we use? (customer invoices, cash register receipts, etc.)
D) When the annual report is released