$($Use the following data needed to achieve the required net profit $($BT$),$ to answer this question.$)$

What is the relationship of total variable costs to earnings for Option B$?$

$\backslash$table$[[20$X$4$ BUDGET$],[,$AMOUNT,PERCENT$],[$EARNINGS$,$$$1,200,000,100],[$VARIABLE COST,$$1,080,000,90],[$FIXED OPERATING EXPENSE,$$100,000,],[$NET PROFIT,$$20,000,]]$

OTHER DATA:

Net profit required $(BT)=$$$50,000$

Maximum company market share $=$$$1,350,000$

The market is competitive.

No advanced project management procedures are applied.

Options to obtain the required net profit $($BT$)$:

Option A: Decrease price by $5\%$

Option B: Increase price by $5\%$

Option C: Decrease fixed costs by $$10,000$

Option D: Decrease variable cost by $5\%$ of earnings

A$)0\mathrm{.}8571$

B$)0\mathrm{.}9174$