Answer: B. Spreadsheet
Step-by-step explanation:
In order to assess the impact from an increase or decrease in price and / or sales , is more useful to use an spreadsheet, because, even though it store values in cells, in the same way that a database could do in fields , the spreadsheet can link the values with more flexibility, using different formulae, trying different scenarios, 'what if" type questions, etcetera, not so easy to do with databases.