I’m not able to make understand the solution given in the text.. as they have provided a conclusion only on basis of using data of 2011..
Why they have not comparing the percentage increase or decrease to the past data of 2009 and 2010..as the meaning of economic scale is decreasing of exp as increasing sales..
Q1 explicitly asks us to use the 2011 data to answer whether economies of scale exist and whether the same is getting reflected in SGA. Hence, the use of 2011 period data.