Which of the following represents a logical observation?$$

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A$)$

An increase in revenues will typically be accompanied by an increase in cost of goods sold.$$ The goal is to have the revenue increase outpace the increase in cost of goods sold.$$

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B$)$

Managements' goal should be to develop strategies focused on improving nonoperating returns instead of strategies focused on improving operating income.$$

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C$)$

Management teams should focus primarily on revenue growth, since revenue growth will always result in increased net income.$$

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D$)$

An increase in net income is typically the result of increases in revenues accompanied by greater increases in cost of goods sold and operating expenses.$$