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What data variable has more of an impact on the sensitivity

Hart Corp. is considering a project that has an initial investment of $1,000 and positive cash flows of $425 for 3 years (years 1 through 3). What is the project's Internal Rate of Return (IRR)? (show work)

A. 12.55%

B. 13.21%

C. 13.87%

D. 14.56%

What data variable has more of an impact on the sensitivity analysis from a scenario's base case:

A. Variable Cost per Units Sold

B. Units Sold

C. Cost of Equipment

D. Price of the Units Sold

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