A high school cheerleading squad held its annual bake sale on the first day of school to raise money for the coming year. In order to increase sales this year the squad decided to lower the prices on everything. Despite their strategy, the cheerleaders had lower sales than in any previous year.
We have to find an answer which doesn't help us in resolving the discrepancy.
Sale = #items sold * price per item
Since price per item is fixed, we have to focus on #items sold that is #students buying the item. Somehow, if we can establish that the number of students who bought the item is not as per the expectation then the discrepancy would be resolved.
(A) Student enrollment at the high school dropped significantly from the previous year to this year.......................Less enrollment -> less students to buy the items. It resolves the discrepancy. Reject it.
(B) Other school groups planned their fund-raisers for the same day, which had not been done in previous years.................Students have more options to buy as per this scenario. So, the number of items sold by the cheerleading squad would be reduced. This resolves the discrepancy. Reject it.
(C) Because of the increase in prices for sugar and flour, the cost of making the baked goods increased this year................Cost of raw materials has no bearing on Sales. This doesn't resolve the discrepancy. Keep it.
(D) The faculty handed out gift baskets on the first day of school that included cupcakes and other sweet items.................Mildly it resolves discrepancy since some of the students have already received cupcake and sweet items, so they wouldn't go for buying. Reject it.
(E) Due to construction on a new auditorium the cheerleading squad was not able to locate their bake sale tables in the same well-known location as in previous years............................Table not in well-known location -> less footfall -> less sales. This resolves discreapncy. Reject it.
IMO OA should be C