COGS下降0.5%？

问题如下：

In developing their sales and expense forecasts, Marchand and Palmeiro review selected financial data on Darwin and selected economic factors, as shown in Exhibit 1. Using 2015 as the base year, the analysts expect Darwin's

•sales to grow 1% faster than projected nominal global GDP growth,

•cost of goods sold to decline 0.5% annually,

•selling expenses to remain stable as a percentage of sales,

•general and administrative and depreciation and amortization expenses to be fixed, and

•net debt to decline €100 million in 2016.

Based on the analysts' sales and expense forecasts and the data in Exhibit 1, their forecasted net profit for Darwin in 2016 will be closest to:

选项：

A.

€827 million.

B.

€853 million.

C.

€861 million.

解释：