
A. 4.0 million
B. 4.1 million
C. 4.2 million
D. 4.3 million
E. Can’t tell from the data
Answer: B
Explanation:
Step 1 – Calculate the total sales for Consultancies A to D in Year 3 26 + 28 + 30 + 18 = 102 Step 2 – Calculate the part of the market that excludes Consultancies A-E We are told that 102 = 60% So 100% = 102/60 x 100 = 170 Now 170 – (26 + 28 + 30 + 18 + 27) = 41 (100,000s) = 4.1 million Thus the correct answer is (B), 4.1 million








