Jane Epworth, CFA, is preparing pro forma

问题：

Jane Epworth, CFA, is preparing pro forma financial statements for Gavin Industries, a mature U.S. manufacturing firm with three distinct geographic divisions in the Midwest, South and West. Epworth prepares estimates of sales for each of Gavin’s divisions using economists’ estimates of next-period GDP growth and sums the three estimates to forecast Gavin’s sales. Epworth’s approach to estimating Gavin’s sales is:（）

A. inappropriate, because sales should be forecast on a firm-wide basis.

B. inappropriate, because sales are unlikely to be related to GDP growth.

C. appropriate.