Let us check the option one by one. (A) For Westside, the decline in cost per square feet in the year 2005 =2411−1724=687 (B) For Pantaloon, the decline in cost per square feet in the year 2008 =2044−1656=388 (C) For S. Stop, the decline in cost per square feet in the year 2009 =419−2197=222 (D) For Vishal, the decline in cost per square feet in the year 2010 =1659−1064=595 We can see that the sharpest decline is for Westside stores in the year 2005. Hence, option A is the correct answer.