In order to provide a solid return on investment for their shareholders $($among other things$),$ the business managers at the hardware retail chain Bunnings set prices based on profitability. Which of the following would not be considered by the managers who work with a pricing objective based on profitability?

Group of answer choices

a$.$ Sales volume.

b$.$ Production and distribution costs.

c$.$ Return on investment.

d$.$ Sales revenue.

e$.$ All of the options listed would be potential considerations.