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B is the correct usage of past perfect tense. The computers were manufactured at a point in time in the past which was prior to the sale date, also in the past (last year). E is incorrect because Last year eighty percent of is incoherent with the rest of the sentence.
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In using only one verb tense, were, choice A fails to indicate that the computers were manufactured before sold. Choices C and D use the present perfect tense incorrectly, saying in effect that the computers have been manufactured after they were sold last year. Choice E suggests that the manufacturing of the notebook computers, rather than selling, occurred last year, thus making the sequence of events unclear. Only B uses verb tenses correctly to indicate that manufacturing of the computers was completed prior to the selling.

I find this explanation on https://www.gmatcat.com/yw/Chapter2_SC_02.htm

Hope this helps
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B.............Easy

Ain't the sequence of actions obvious? "manufactured" and "sold" - which one comes first?? Do we really need past perfect tense here?

X cooked the food and served it.

vs

X had cooked the food and served it.

I'd prefer former to latter as it is succinct and clearly expresses the meaning.
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Here two actions are in past.
1. Manufacturing
2. Sell

According to rule of past perfect tense, if two action occurred in past then 1st past action is written in past perfect tense and subsequent action in simple past tense.
But if action sequence markers such as after, before and obvious sequence is mentioned, we can use simple past for both actions.

In context of this question we can't sell before manufacturing. So, A is better option than B.
Where I am wrong? Please tell me.
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