During 2010, Krey Co. increased the estimated quantity of copper recoverable from its mine. Krey uses the units of production depletion method. As a result of the change, which of the following should be reported in Krey’s 2010 financial statements?

Cumulative effect of a change in accounting principle Pro forma effects of retroactive application of new depletion base

a. Yes Yes

b. Yes No

c. No No

d. No Yes