Gross Profit The following gross profit data are taken from the financial records of the Eckhardt Company:

2007

2008

Sales

$300,000

$296,000

Cost of goods sold

200,000

203,300

Gross profit

$100,000

$92,700

Required

1. If it is known that volume declined 5% from 2007 to 2008, by how much did selling prices change?

2. If it is known that volume declined 5% from 2007 to 2008, by how much did costs change?

3. If selling prices increased 4% from 2007 to 2008, what effect would this factor alone have on gross profit?

4. If costs increased by 7% from 2007 to 2008, what effect would this factor have on gross profit?