2010年和2011年的条件

问题如下：

The job candidates are told to include Horizon’s economic outlook for 2013 in their analysis, which assumes nominal GDP growth of 3.6%, based on expectations of real GDP growth of 1.6% and inflation of 2.0%.

Candidate C’s forecast is:

• Net sales will grow 50 basis points slower than nominal GDP.
• 2013 gross margin will increase by 20 basis points from 2012.

Based on Exhibits 1, Candidate C’s forecast for cost of sales in 2013 is closest to:

选项：

A.$18.3 million. B.$18.9 million. C.$19.3 million.

解释：

Candidate C assumes that the 2013 gross margin will increase by 20 bps from 2012 and that net sales will grow at 50 bps slower than nominal GDP (nominal GDP = Real GDP + Inflation = 1.6% + 2.0% = 3.6%). Accordingly, the 2013 forecasted costs of sales are $19.27 million, rounded to $19.3 million.